Notes to SEFA
Title: NUTRITION CLUSTER
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) is a summary of the activity of the Districts federal awards programs. This Schedule has been prepared on the modified accrual basis of accounting. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the presentation of the basic financial statements.
De Minimis Rate Used: N
Rate Explanation: The District did not elect to use the 10% de minimis cost rate as permitted by OMB Uniform Guidance.
Nonmonetary assistance, such as food received from the U.S. Department of Agriculture, is reported in the Schedule at the fair value of the commodities received and consumed. Cash receipts from the U.S. Department of Agriculture are commingled with State grants. It is assumed federal monies are expended first. For the year ended June 30, 2022, the District received $35,395 in food commodities.
Title: MEDICAID
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) is a summary of the activity of the Districts federal awards programs. This Schedule has been prepared on the modified accrual basis of accounting. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the presentation of the basic financial statements.
De Minimis Rate Used: N
Rate Explanation: The District did not elect to use the 10% de minimis cost rate as permitted by OMB Uniform Guidance.
During the year ended June 30, 2022, the District expended $42,398 of Medicaid funding from the State Department of Human Service as well as $53,338 of ARMAC Medicaid Administrative Claiming funds. Such payments are not considered federal awards expended, and therefore are not included in the Schedule of Governmental Awards.