Notes to SEFA
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards is presented on a basis of accounting which demonstrates compliance with the cash basis and budget laws of Kansas, using the regulatory basis of accounting, which is described in Note 1 to the District's regulatory basis financial statement. However, no encumbrances are included in the expenditures for federal programs.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.