Notes to SEFA
Title: Expenditures to Subrecipients
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis ofaccounting. Such expenditures are recognized following the cost principlescontained in the Uniform Guidance and/or OMB Circular A-87, Cost Principles forState, Local and Indian Tribal Governments, wherein certain types ofexpenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The U.S. Department of Education (USED) has delegated to the State ofVermont Agency of Education the authority to issue indirect cost rates to all LocalEducation Agencies (LEAs) based on a plan approved by the USED. Therefore,the Windsor Central Supervisory Union does not use the 10% de minimis indirectcost rate as allowed under the Uniform Guidance.
Federal Windsor CentralAL Unified UnionGrant Number School District TotalNational School Lunch Program 10.555 $ 709,724 $ 709,724$ 709,724 $ 709,724