Notes to SEFA
Accounting Policies: The expenditures reported on the schedule are recognized following the cost principles contained in the UniformGuidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negativeamounts shown on the Schedule, if any, represent adjustments or credits made in the normal course of business toamounts reported as expenditures in prior years.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.Indirect costs were calculated in accordance with 2 CFR ?200.412 Direct and Indirect Costs. The District used anindirect cost rate of 5.78% based on the rate approved by the California Department of Education for each programwhich did not have a pre-defined allowable indirect cost rate. The District did not elect to use the 10% de minimiscost rate as covered in 2 CFR ?200.414 Indirect Costs. The following programs utilized a lower indirect cost ratebased on program restrictions or other factors determined by the District:Program CFDA # Indirect Cost RateESSER II 84.425D 4.81%Title III - English Learner 84.365 2.00%