Notes to SEFA
Title: Noncash Assistance
Accounting Policies: Federal financial assistance is defined as assistance provided by a federal agency, either directlyor indirectly, in the form of grants, contracts, cooperative agreements, loans, loan guarantees,property, interest subsidies, insurance, endowments, or direct appropriations. Federal financialassistance does not include direct federal cash assistance to individuals.Assistance Listing Number (ALN) Uniform Guidance requires the Schedule to show the totalexpenditures for each of the District's federal financial assistance programs as identified by theALN (formerly the Catalog of Federal Domestic Assistance (CFDA). The ALN is a governmentwidesummary of individual federal programs. Each program included is assigned a five-digitprogram identification number (ALN) which is reflected in the Schedule. Federal financialassistance programs and contracts which have not been assigned an ALN have been identifiedas None in the CFDA Column of the Schedule.Type A and Type B Programs - The Single Audit Act of 1984 (as amended) and the UniformGuidance establish the levels to be used in defining Type A and Type B federal programs. TypeA programs for the District are those programs that exceeded $750,000 in the federal awardsexpended for the fiscal year ended June 30, 2022. All other programs are classified as Type Bby the District.Expenditures reported in the Schedule are reported on the same basis of accounting as describedin Footnote 1 of the District's basic financial statements. When applicable, such expenditures arerecognized following the cost principles contained in the Uniform Guidance, wherein certaintypes of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
No federal awards were expended in the form of non-cash assistance.