Notes to SEFA
Title: Pass Through Numbers
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of theDistrict and is presented on the Kansas regulatory basis of accounting which includes cash disbursements,accounts payable and encumbrances. The information presented in this schedule is in accordance with therequirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform AdministrativeRequirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amountspresented in this schedule may differ from amounts presented in or used in the preparation of the basicfinancial statements.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Pass through numbers have not been assigned to pass through grants on the Schedule of Expenditures of Federal Awards.
Title: Outstanding Loans
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of theDistrict and is presented on the Kansas regulatory basis of accounting which includes cash disbursements,accounts payable and encumbrances. The information presented in this schedule is in accordance with therequirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform AdministrativeRequirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amountspresented in this schedule may differ from amounts presented in or used in the preparation of the basicfinancial statements.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The District did not have any outstanding loans under any federal grants at June 30, 2022.