Notes to SEFA
THE ACCOMPANYING SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS IS PREPARED ON THE ACCRUAL BASIS OF ACCOUNTING.
THE BEGINNING AND ENDING DEFERRED INCOME FIGURES LISTED REPRESENT THE BEGINNING AND ENDING COMMODITIES INVENTORIES IN THE CAFETERIA FUND. THESE COMMODITIES ARE RECEIVED THROUGH THE STATE FROM THE U.S. DEPARTMENT OF AGRICULTURE. THE COMMODITIES ARE VALUED AT AMOUNTS ASSIGNED TO THE VARIOUS ITEMS BY THE U.S. DEPARTMENT OF AGRICULTURE WHEN THE COMMODIITES ARE OFFERED.
THE DISTRICT DID NOT CHARGE ANY INDIRECT COSTS TO ANY OF THE FEDERAL GRANTS AND PROGRAMS DURING THIS FISCAL YEAR. AS SUCH, THE DISTRICT DID NOT USE THE 10% DE MINIMIS COST RATE.
THE FOLLOWING CFDAS HAVE BEEN DEEMED A CLUSTER OF PROGRAMS BY THE OFFICE OF MANAGEMENT AND BUDGET AND, THREFORE, ARE TREATED AS ONE PROGRAM IN DETERMINING THE MAJOR PROGRAMS TO BE AUDITED. CHILD NUTRITION CLUSTER - CFDA # 10.553 - $536,780. CFDA # 10.555 $1,337,551. TOTAL CHILD NUTRITION CLUSTER - $1,874,331. SPECIAL EDUCATION CLUSTER (IDEA) - 84.027 - $513,573 84.173 - $2,340. TOTAL SPECIAL EDUCATION CLUSTER (IDEA) - $515,913.