Title: NOTE 1. BASIS OF PRESENTATION
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Gordon-Rushville Public Schools District No. 10, Gordon, Nebraska, and is presented on the cash basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).
De Minimis Rate Used: N
Rate Explanation: The District has elected not to use the 10% de minimis cost rate allowed under the Uniform Guidance.
The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Gordon-Rushville Public Schools District No. 10, Gordon, Nebraska, and is presented on the cash basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).
Title: NOTE 2. SUBRECIPIENTS
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Gordon-Rushville Public Schools District No. 10, Gordon, Nebraska, and is presented on the cash basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).
De Minimis Rate Used: N
Rate Explanation: The District has elected not to use the 10% de minimis cost rate allowed under the Uniform Guidance.
The District expended no awards to subrecipients during the year.
Title: NOTE 3. FEDERAL EXPENDITURES
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Gordon-Rushville Public Schools District No. 10, Gordon, Nebraska, and is presented on the cash basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).
De Minimis Rate Used: N
Rate Explanation: The District has elected not to use the 10% de minimis cost rate allowed under the Uniform Guidance.
Federal reimbursements for the Child Nutrition Cluster (10.553, 10.555, 10.559, and 10.582) and Medical Assistance Program (93.778) are based on approved rates for services provided and are not reimbursements for specific expenditures. In these cases, federal expenditures are considered equal to the related cash received.
Title: NOTE 4. FOOD DONATION
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Gordon-Rushville Public Schools District No. 10, Gordon, Nebraska, and is presented on the cash basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).
De Minimis Rate Used: N
Rate Explanation: The District has elected not to use the 10% de minimis cost rate allowed under the Uniform Guidance.
The amount shown for the National School Lunch Program (10.555) is the value of the free commodities received by the District during the year.
Title: NOTE 5. INDIRECT COST RATE
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Gordon-Rushville Public Schools District No. 10, Gordon, Nebraska, and is presented on the cash basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).
De Minimis Rate Used: N
Rate Explanation: The District has elected not to use the 10% de minimis cost rate allowed under the Uniform Guidance.
The District has elected not to use the 10% de minimis cost rate allowed under the Uniform Guidance.