Notes to SEFA
Title: NUTRITION CLUSTER
Accounting Policies: The accompanying Schedule of Expenditures ofF ederal A wards (the Schedule) isa summary ofthe activity of the District's federal awards program and is presentedin accordance with the requirements of Title 2 U.S. code of Federal RegulationsPart 200, Uniform Administrative Requirements, Cost Principles, and AuditRequirements for Federal Awards. (OMB Uniform Guidance). This Schedule hasbeen prepared on the modified accrual basis of accounting. Therefore, someamounts presented in these schedules may differ from amounts presented in or usedin 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 OMBUniform Guidance.
Nonmonetary assistance, such as food received from the U.S. Department ofAgriculture, is reported in the Schedule at the fair value of the commoditiesreceived and consumed. Cash receipts from the U.S. Department of Agriculture arecommingled with State grants. It is assumed federal monies are expended first. Forthe year ended June 30, 2022 the District received $117,608 in food commodities.
Title: MEDICAID
Accounting Policies: The accompanying Schedule of Expenditures ofF ederal A wards (the Schedule) isa summary ofthe activity of the District's federal awards program and is presentedin accordance with the requirements of Title 2 U.S. code of Federal RegulationsPart 200, Uniform Administrative Requirements, Cost Principles, and AuditRequirements for Federal Awards. (OMB Uniform Guidance). This Schedule hasbeen prepared on the modified accrual basis of accounting. Therefore, someamounts presented in these schedules may differ from amounts presented in or usedin 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 OMBUniform Guidance.
During the year ended June 30, 2022, the District expended $242,146 of Medicaidfrom the State Department of Human Services as well as $232,509 of ARMACMedicaid Administrative Claiming funds. Such payments are not consideredfederal awards expended, and therefore are not included in the Schedule ofExpenditures of Federal Awards.