Notes to SEFA
Title: Child Nutrition Cluster
Accounting Policies: The Schedule of Expenditures of Federal Awards has been prepared using the regulatory basis of accounting as established in the Kansas Municipal Audit and Accounting Guide. Under the regulatory basis of accounting, revenues are recognized when cash is received. Expenditures include cash disbursements, accounts payable, and encumbrances. Encumbrances are commitments of the District for future payments and are supported by a document evidencing the commitment, such as a purchase order or contract.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Total Expenditures under the Child Nutrition Cluster were $2,784,979.
Title: ESSER Subrecipient
Accounting Policies: The Schedule of Expenditures of Federal Awards has been prepared using the regulatory basis of accounting as established in the Kansas Municipal Audit and Accounting Guide. Under the regulatory basis of accounting, revenues are recognized when cash is received. Expenditures include cash disbursements, accounts payable, and encumbrances. Encumbrances are commitments of the District for future payments and are supported by a document evidencing the commitment, such as a purchase order or contract.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
$80,331 of the expenditures under the Elementary and Secondary School Emergency Relief program were passed through to the Southeast Kansas Special Education Interlocal #637, a subrecipient.