Notes to SEFA
Title: NON-MONETARY FEDERAL PROGRAM
Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expendituresarerecognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures arenotallowable or are limited as to reimbursement. The District has not elected to use the 10 percent de minimis indirect costrateas allowed under the Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The District is the recipient of a federal award program that does not result in cash receipts or disbursements termed a non-monetary program. During the year ended June 30, 2022, the District used $117,804 worth of commodities.