Notes to SEFA
Accounting Policies: The expenditures reported on the schedule are recognized following the cost principles contained in the UniformGuidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negativeamounts shown on the Schedule, if any, represent adjustments or credits made in the normal course of business toamounts reported as expenditures in prior years.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate. Indirect costs were calculated in accordance with 2 CFR ?200.412 Direct and Indirect Costs. The District did not elect to use the 10% de minimis cost rate as covered in 2 CFR ?200.414 Indirect Costs. The District charged indirect costs at the following rates, based on an indirect cost rate of 4.58% approved by the California Department of Education. No other programs were charged indirect costs.Program CFDA # Indirect Cost RateTitle I, Part A 84.010 4.42%Title II Supporting Effective Instruction 84.367 4.57%Child Nutrition Cluster 10.553, 10.555 4.57%