Notes to SEFA
Title: Commodities received
Accounting Policies: The Schedule of Expenditures of Federal Awards is presented using the modified cash basis of accounting, which is described in Note 1 to the District's financial statements.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Commodities received and expended are valued by the Food Service Section of the Department of Elementary and Secondary Education at $10,283.03.
Title: Subrecipients
Accounting Policies: The Schedule of Expenditures of Federal Awards is presented using the modified cash basis of accounting, which is described in Note 1 to the District's financial statements.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The District did not provide funds to subrecipients during the current year.