Notes to SEFA
Title: Note C Child Nutrition Cluster
Accounting Policies: Expenditures reported on the Schedule are reported on the cash basis of accounting. Such expenditures are recognizedfollowing the cost principles contained in Uniform Guidance wherein certain types of expenditures may or may not beallowable or may be limited as to reimbursement. The District has elected not to use the 10percent de minimis indirectcost rate as allowed under the Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The District commingles cash receipts from the U.S. Department of Agriculture with similar State grants. When reporting expenditures on this Schedule, the District assumes it expends federal monies first.
Title: Note D Food Donation Program
Accounting Policies: Expenditures reported on the Schedule are reported on the cash basis of accounting. Such expenditures are recognizedfollowing the cost principles contained in Uniform Guidance wherein certain types of expenditures may or may not beallowable or may be limited as to reimbursement. The District has elected not to use the 10percent de minimis indirectcost rate as allowed under the Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The District reports commodities consumed on the Schedule at the entitlement value. The District allocated donated food commodities to the respective programs that benefitted from the use of those donated food commodities.