Notes to SEFA
The Schedule of Expenditures of Federal Awards includes the federal grant activity of the Rome City Schools and is presented on the modified accrual basis of accounting. The School System did not utilize the 10% de minimis indirect cost rate. The School System did not pass through any federal funds to subrecipients. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of the financial statements. As allowed by federal regulations, the School System elected to transfer $553,923 of program funds from its Title II-A Improving Teacher Quality Program (84.367) and Title IV-B Student Support and Academic Enrichment Program (84.424A) on allowable activities of the Title I Part A Programs (84.010). This amount is reflected in the expenditures of Title I, Part A (84.010).
The amounts shown for the Food Donation Program (Non-cash assistance commodities) on the Schedule of Expenditures of Federal Awards represent the Federally assigned value of nonmonetary assistance for donated commodities received and/or consumed by the School System during the current fiscal year.