Notes to SEFA
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Woodlawn USD #209 and is presented on the Regulatory (cash) basis of accounting. The information in this schedule is presented in accordance with the requirements of the Office and Management and Budget, Uniform Administrative Requirements, Cost Principles, and Audit Requirments for Federal Awards. Therefore some of the amounts presented in this schedule may differ from accrual reports.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis csot rate.