Notes to SEFA
Title: Basis of Presentation
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards is presented using the modified accrual basis of
accounting for governmental funds, which is described in Note 1C to the District’s financial statements. This activity is
reported in the General fund and nonmajor governmental funds.
De Minimis Rate Used: N
Rate Explanation: During the year ended June 30, 2023, the District did not elect to use the 10 percent de minimis indirect cost rate.
The accompanying schedule of expenditures of federal awards includes the federal grant activity of Independent School
District No. 2144 (the District) under programs of the federal government for the year ended June 30, 2023. The
information in this schedule is presented in accordance with the requirement of the Uniform Guidance, Audits of States,
Local Governments, and Non-Profit Organizations. Because the schedule presents only a selected portion of operations of
the District, it is not intended to and does not present the financial position, changes in net position or cash flows of the
District.
Title: Pass-Through Entity Identifying Numbers
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards is presented using the modified accrual basis of
accounting for governmental funds, which is described in Note 1C to the District’s financial statements. This activity is
reported in the General fund and nonmajor governmental funds.
De Minimis Rate Used: N
Rate Explanation: During the year ended June 30, 2023, the District did not elect to use the 10 percent de minimis indirect cost rate.
Pass-through entity identifying numbers are presented where available.
Title: Subrecipients
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards is presented using the modified accrual basis of
accounting for governmental funds, which is described in Note 1C to the District’s financial statements. This activity is
reported in the General fund and nonmajor governmental funds.
De Minimis Rate Used: N
Rate Explanation: During the year ended June 30, 2023, the District did not elect to use the 10 percent de minimis indirect cost rate.
No federal expenditures presented in this schedule were provided to subrecipients.