Notes to SEFA
Title: SUBRECIPIANTS
Accounting Policies: THE ACCOMPANYING SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS PRESENTS THE ACTIVITY OF FEDERAL AWARD PROGRAMS ADMINISTERED BY THE DISTRICT, WHICH IS DESCRIBED IN NOTE 1 TO THE DISTRICT'S ACCOMPANYING FINANCIAL STATEMENTS, USING THE MODIFIED ACCRUAL BASIS OF ACCOUNTING. FEDERAL AWARDS THAT ARE INCLUDED IN THE SCHEDULE MAY BE RECEIVED DIRECTLY FROM FEDERAL AGENCIES, AS WELL AS FEDERAL AWARDS THAT ARE PASSED THROUGH FROM OTHER GOVERNMENT AGENCIES. THE INFORMATION IS PRESENTED IN ACCORDANCE WITH THE REQUIREMENTS OF TITLE 2 U.S. CODE OF FEDERAL REGULATIONS PART 200, UNIFORM ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES, AND AUDIT REQUIREMENTS FOR FEDERAL AWARDS (UNIFORM GUIDANCE). THEREFORE, SOME AMOUNTS PRESENTED IN THIS SCHEDULE MAY DIFFER FROM AMOUNTS PRESENTED IN. OR USED IN THE PREPARATION OF, THE FINANCIAL STATEMENTS. INDIRECT COSTS MAY BE INCLUDED IN THE REPORTED EXPENDITURES, TO THE EXTENT THAT THEY ARE INCLUDED IN THE FEDERAL FINANCIAL REPORTS USED AS THE SOURCE OF THE DATA PRESENTED. THE DISTRICT'S POLICY IS NOT TO CHARGE FEDERAL AWARD PROGRAMS WITH INDIRECT COSTS. MATCHING COSTS (THE DISTRICT'S SHARE OF CERTAIN PROGRAM COSTS) ARE NOT INCLUDED IN THE REPORTED EXPENDITURES. THE BASIS OF ACCOUNTING VARIES BY FEDERAL PROGRAM CONSISTENT WITH THE UNDERLYING REGULATIONS PERTAININIG TO EACH PROGRAM. THE AMOUNTS REPORTED AS FEDERAL EXPENDITURES WERE OBTAINED FROM THE FEDERAL FINANCIAL REPORTS FOR THE APPICABLE PROGRAM AND PERIODS. THE AMOUNTS REPORTED IN THESE REPORTS ARE PREPARED FROM RECORDS MAINTAINED FOR EACH PROGRAM, WHICH ARE RECONCILED WITH THE DISTRICT'S FINANCIAL REPORTING SYSTEM.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
NO AMOUNTS WERE PROVIDED TO SUBRECIPIENTS.
Title: FOOD DISTRIBUTION
Accounting Policies: THE ACCOMPANYING SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS PRESENTS THE ACTIVITY OF FEDERAL AWARD PROGRAMS ADMINISTERED BY THE DISTRICT, WHICH IS DESCRIBED IN NOTE 1 TO THE DISTRICT'S ACCOMPANYING FINANCIAL STATEMENTS, USING THE MODIFIED ACCRUAL BASIS OF ACCOUNTING. FEDERAL AWARDS THAT ARE INCLUDED IN THE SCHEDULE MAY BE RECEIVED DIRECTLY FROM FEDERAL AGENCIES, AS WELL AS FEDERAL AWARDS THAT ARE PASSED THROUGH FROM OTHER GOVERNMENT AGENCIES. THE INFORMATION IS PRESENTED IN ACCORDANCE WITH THE REQUIREMENTS OF TITLE 2 U.S. CODE OF FEDERAL REGULATIONS PART 200, UNIFORM ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES, AND AUDIT REQUIREMENTS FOR FEDERAL AWARDS (UNIFORM GUIDANCE). THEREFORE, SOME AMOUNTS PRESENTED IN THIS SCHEDULE MAY DIFFER FROM AMOUNTS PRESENTED IN. OR USED IN THE PREPARATION OF, THE FINANCIAL STATEMENTS. INDIRECT COSTS MAY BE INCLUDED IN THE REPORTED EXPENDITURES, TO THE EXTENT THAT THEY ARE INCLUDED IN THE FEDERAL FINANCIAL REPORTS USED AS THE SOURCE OF THE DATA PRESENTED. THE DISTRICT'S POLICY IS NOT TO CHARGE FEDERAL AWARD PROGRAMS WITH INDIRECT COSTS. MATCHING COSTS (THE DISTRICT'S SHARE OF CERTAIN PROGRAM COSTS) ARE NOT INCLUDED IN THE REPORTED EXPENDITURES. THE BASIS OF ACCOUNTING VARIES BY FEDERAL PROGRAM CONSISTENT WITH THE UNDERLYING REGULATIONS PERTAININIG TO EACH PROGRAM. THE AMOUNTS REPORTED AS FEDERAL EXPENDITURES WERE OBTAINED FROM THE FEDERAL FINANCIAL REPORTS FOR THE APPICABLE PROGRAM AND PERIODS. THE AMOUNTS REPORTED IN THESE REPORTS ARE PREPARED FROM RECORDS MAINTAINED FOR EACH PROGRAM, WHICH ARE RECONCILED WITH THE DISTRICT'S FINANCIAL REPORTING SYSTEM.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
NONMONETARY ASSISTANCE IS RECORDED IN THE SCHEDULE AT THE FAIR MARKET VALUE OF THE COMMODITIES RECEIVED AND DISBURSED. THE DISTRICT WAS GRANTED $17,108 OF COMMODITIES UNDER THE NATIONAL SCHOOL LUNCH PROGRAM (CFDA 10.555).
Title: OTHER DISCLOSURES
Accounting Policies: THE ACCOMPANYING SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS PRESENTS THE ACTIVITY OF FEDERAL AWARD PROGRAMS ADMINISTERED BY THE DISTRICT, WHICH IS DESCRIBED IN NOTE 1 TO THE DISTRICT'S ACCOMPANYING FINANCIAL STATEMENTS, USING THE MODIFIED ACCRUAL BASIS OF ACCOUNTING. FEDERAL AWARDS THAT ARE INCLUDED IN THE SCHEDULE MAY BE RECEIVED DIRECTLY FROM FEDERAL AGENCIES, AS WELL AS FEDERAL AWARDS THAT ARE PASSED THROUGH FROM OTHER GOVERNMENT AGENCIES. THE INFORMATION IS PRESENTED IN ACCORDANCE WITH THE REQUIREMENTS OF TITLE 2 U.S. CODE OF FEDERAL REGULATIONS PART 200, UNIFORM ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES, AND AUDIT REQUIREMENTS FOR FEDERAL AWARDS (UNIFORM GUIDANCE). THEREFORE, SOME AMOUNTS PRESENTED IN THIS SCHEDULE MAY DIFFER FROM AMOUNTS PRESENTED IN. OR USED IN THE PREPARATION OF, THE FINANCIAL STATEMENTS. INDIRECT COSTS MAY BE INCLUDED IN THE REPORTED EXPENDITURES, TO THE EXTENT THAT THEY ARE INCLUDED IN THE FEDERAL FINANCIAL REPORTS USED AS THE SOURCE OF THE DATA PRESENTED. THE DISTRICT'S POLICY IS NOT TO CHARGE FEDERAL AWARD PROGRAMS WITH INDIRECT COSTS. MATCHING COSTS (THE DISTRICT'S SHARE OF CERTAIN PROGRAM COSTS) ARE NOT INCLUDED IN THE REPORTED EXPENDITURES. THE BASIS OF ACCOUNTING VARIES BY FEDERAL PROGRAM CONSISTENT WITH THE UNDERLYING REGULATIONS PERTAININIG TO EACH PROGRAM. THE AMOUNTS REPORTED AS FEDERAL EXPENDITURES WERE OBTAINED FROM THE FEDERAL FINANCIAL REPORTS FOR THE APPICABLE PROGRAM AND PERIODS. THE AMOUNTS REPORTED IN THESE REPORTS ARE PREPARED FROM RECORDS MAINTAINED FOR EACH PROGRAM, WHICH ARE RECONCILED WITH THE DISTRICT'S FINANCIAL REPORTING SYSTEM.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
NO INSURANCE IS CARRIED SPECIFICALLY TO COVER EQUIPMENT PURCHASED WITH FEDERAL FUNDS. ANY EQUIPMENT PURCHASED WITH FEDERAL FUNDS HAS ONLY A NOMINAL VALUE, AND IS COVERD BY THE DISTRICT'S CASUALTY INSURANCE POLICIES. THERE WERE NO LOANS OR LOAN GUARANTEES OUTSTANDING AT YEAR-END.