Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the federal grant activity of the West Las Vegas Schools (District) and is presented on the modified accrual basis of accounting, which is the same basis as was used to prepare the fund financial statements. The information in this Schedule is presented in accordance with the requirements of the Uniform Guidance, Audits of States and Local Governments, and Non-Profit Organizations. Therefore, some amounts presented in this schedule may differ from amounts present in, or used in the preparation of the financial statements.
The District did not provide any federal awards to subrecipients during the year
The District receives USDA Commondities for use in sponsoring the National School Lunch and Breakfast programs. The value of commodites received for the year ended June 30, 2025 was $112,935 and is reported in the Schedule of Expenditures of Federal Awards under the Department of Agriculture Commodities program, Assitance Listing number 10.565. Commodities are recorded as revenues and expenditures
The district opted not to use the 15% de minimus rate for charging indirect costs to federal programs. See the Notes to the SEFA for chart/table