Notes to SEFA
Title: A
Accounting Policies: See attached
De Minimis Rate Used: Y
Rate Explanation: De minisis cost rate used
The accompanying schedule of expenditures of federal awards has been prepared on the regulatory basis of accounting as defined by the Kansas Municipal Audit and Accounting Guide. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the schedule presents only a selected portion of the operations of the District, it is not intended to and does not present the financial of the District.
Title: B
Accounting Policies: See attached
De Minimis Rate Used: Y
Rate Explanation: De minisis cost rate used
Catalog of Federal Domestic Assistance (CFDA) numbers are presented for those programs for which such numbers were available.
Title: C
Accounting Policies: See attached
De Minimis Rate Used: Y
Rate Explanation: De minisis cost rate used
Catalog of Federal Domestic Assistance (CFDA) numbers are presented for those programs for which such numbers were available.
Title: D
Accounting Policies: See attached
De Minimis Rate Used: Y
Rate Explanation: De minisis cost rate used
Major Programs In accordance with Uniform Guidance, major programs for the District are individual programs or a cluster of programs determined using a risk based analysis. The threshold for distinguishing Type A and Type B programs was $750,000. Child Nutrition Cluster and the COVID – Coronavirus Relief Act (ESSER 2) were determined to be major programs.
Title: E
Accounting Policies: See attached
De Minimis Rate Used: Y
Rate Explanation: De minisis cost rate used
Additional Audits Grantor and regulatory agencies reserve the right to conduct additional audits of the District’s grant programs. Such audits may result in disallowed costs to the District. However, management does not believe such audits would result in any disallowed costs that would be material to the District’s financial position at June 30, 2022.