Notes to SEFA
Title: Personal Protective Equipment Not Included in the SEFA (Unaudited)
Accounting Policies: GeneralThe accompanying schedule of expenditures of federal awards (SEFA) presents the activity of allfederal financial assistance programs of the City and Borough of Juneau School District (SchoolDistrict). The information in the SEFA is presented in accordance with the requirements of Title 2U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles,and Audit Requirements for Federal Awards (Uniform Guidance). Federal financial assistancereceived directly from federal agencies as well as federal financial assistance passed through otherentities is included on the SEFA. The School Districts reporting entity is defined in Note 1 to thefinancial statements.Basis of AccountingExpenditures reported on the accompanying SEFA are presented using the modified-accrual basisof accounting, which is described in Note 1 of the School Districts basic financial statements.Such expenditures are recognized following the cost principles contained in the UniformGuidance and OMB Circulars, as applicable, wherein certain types of expenditures are notallowable or are limited as to reimbursement. The School District has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Total expenditures of federal awards, as presented in the SEFA, excludes donated personalprotective equipment (PPE), from federal assistance passed through other agencies, in theamount of $148,550. This presentation is in accordance with guidance provided by the Federalgovernment on how to report this type of federal assistance.