Notes to SEFA
Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Douglas County School District No. 10, Elkhorn Public Schools, Elkhorn, Nebraska, under programs of the federal government for the year ended August 31, 2023. 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 Douglas County School District No. 10, Elkhorn Public Schools, Elkhorn, Nebraska, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Douglas County School District No. 10, Elkhorn Public Schools, Elkhorn, Nebraska.
De Minimis Rate Used: N
Rate Explanation: Douglas County School District No. 10, Elkhorn Public Schools, Elkhorn, Nebraska, has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.