Notes to SEFA
Title: Additional Note #1
Accounting Policies: The Schedule of Expenditures of Federal Awards is prepared on the accrual basis of accounting. The information in this schedule is presented in accordance with the OMBs Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from the amounts presented in, or used in the preparation of, the Districts basic financial statements. All pass-through entities listed above use the same federal Assistance Listing Numbers (ALN) as the federal grantors to identify these grants, and have not assigned any additional identifying numbers.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The District had $103,095 of noncash assistance included in the National School Lunch Program, federal ALN 10.555.
Title: Additional Note #2
Accounting Policies: The Schedule of Expenditures of Federal Awards is prepared on the accrual basis of accounting. The information in this schedule is presented in accordance with the OMBs Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from the amounts presented in, or used in the preparation of, the Districts basic financial statements. All pass-through entities listed above use the same federal Assistance Listing Numbers (ALN) as the federal grantors to identify these grants, and have not assigned any additional identifying numbers.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The District had $34,630 transferred into Title I federal ALN 84.010 from other Title programs.