Notes to SEFA
Title: Expenditures to Subrecipients:
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and/or OMB Circular A-87, Cost Principles for State, Local and Indian Tribal Governments, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The U.S. Department of Education (USED) has delegated to the State of Vermont Agency of Education the authority to issue indirect cost rates to all Local Education Agencies (LEAs) based on a plan approved by the USED. Therefore, the Windham Central Supervisory Union does not use the 10% de minimus indirect cost rate as allowed under the Uniform Guidance.
West RiverModified UnionRiver ValleysWindhamALEducationUnifiedMarlboroStrattonElementaryNumberDistrictSchool DistrictSchool DistrictSchool DistrictSchool DistrictTotalNational School Lunch Program10.555295,280$ 66,921$ 70,078$ -$ -$ 432,279$ Child and Adult Care Food Program10.5586,765 - 2,305 - - 9,070 Summer Food Service Program for Children10.5596,674 - - - - 6,674 Fresh Fruit and Vegetable Program10.58211,954 206 4,739 - - 16,899 Schools and Roads - Grants to States10.665761 5,405 - 11,813 - 17,979 21st Century Community Learning Centers84.287- - 10,737 - - 10,737 Education Stabilization Fund Under The Coronavirus Aid, Relief and Economic Security Act84.425D298,408 24,497 52,662 16,500 614 392,681 619,842$ 97,029$ 140,521$ 28,313$ 614$ 886,319