Title: Note A - Purpose of the Schedule
Accounting Policies: Basis of Presentation - Expenditures on the SEFA are reported on the modified accrual basis of
accounting. Under a modified accrual basis, revenues are recorded when measurable and available, or
in the case of grants where the expenditure is the prime factor for determining eligibility, when the
expenditure is made. Expenditures are recorded when a liability is incurred. Such expenditures are
recognized using the Uniform Guidance wherein certain types of expenditures may or may not be
allowable or may be limited as to reimbursement. The District has elected not to use the 10 percent de
minimus indirect cost rate as allowed under the Uniform Guidance, and is instead using the indirect rate
approved by the Oregon Department of Education based on actual District expenses in the prior year.
For the fiscal year ending June 30, 2023, the indirect rate used was 3.97%.
Federal Financial Assistance - Pursuant to the Uniform Guidance, federal financial assistance is defined
as assistance provided by a federal agency, either directly or indirectly, in the form of grants, contracts,
cooperative agreements, loans, loan guarantees, property, interest subsidies, insurance or direct
appropriations. Accordingly, nonmonetary federal assistance, including federal surplus property, is
included in federal financial assistance and, therefore, is reported on the Schedule, if applicable. Federal
financial assistance does not include direct federal cash assistance to individuals. Solicited contracts
between the state and federal government for which the federal government procures tangible goods or
services are not considered to be federal financial assistance.
Major Programs - The Uniform Guidance establishes criteria to be used in defining major federal financial
assistance programs. Major programs for the District are those programs selected for testing by the
auditor using a risk-assessment model, as well as certain minimum expenditure requirements, as
outlined in the Uniform Guidance. Programs with similar requirements may be grouped into a cluster
for testing purposes.
De Minimis Rate Used: N
Rate Explanation: The District has elected not to use the 10 percent de
minimus indirect cost rate as allowed under the Uniform Guidance, and is instead using the indirect rate
approved by the Oregon Department of Education based on actual District expenses in the prior year.
For the fiscal year ending June 30, 2023, the indirect rate used was 3.97%.
The accompanying Schedule of Expenditures of Federal Awards (SEFA) includes the federal award
activity of Bend-La Pine Schools (the District). The information in this schedule is prepared in
accordance with the requirements of Title 2 US Code of Federal Regulations Part 200, Uniform
Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform
Guidance). Because the SEFA presents only a selected portion of the operations of the District, it is not
intended and does not present the financial position or changes in net position of the District.
Title: Note B - Summary of Significant Accounting Policies
Accounting Policies: Basis of Presentation - Expenditures on the SEFA are reported on the modified accrual basis of
accounting. Under a modified accrual basis, revenues are recorded when measurable and available, or
in the case of grants where the expenditure is the prime factor for determining eligibility, when the
expenditure is made. Expenditures are recorded when a liability is incurred. Such expenditures are
recognized using the Uniform Guidance wherein certain types of expenditures may or may not be
allowable or may be limited as to reimbursement. The District has elected not to use the 10 percent de
minimus indirect cost rate as allowed under the Uniform Guidance, and is instead using the indirect rate
approved by the Oregon Department of Education based on actual District expenses in the prior year.
For the fiscal year ending June 30, 2023, the indirect rate used was 3.97%.
Federal Financial Assistance - Pursuant to the Uniform Guidance, federal financial assistance is defined
as assistance provided by a federal agency, either directly or indirectly, in the form of grants, contracts,
cooperative agreements, loans, loan guarantees, property, interest subsidies, insurance or direct
appropriations. Accordingly, nonmonetary federal assistance, including federal surplus property, is
included in federal financial assistance and, therefore, is reported on the Schedule, if applicable. Federal
financial assistance does not include direct federal cash assistance to individuals. Solicited contracts
between the state and federal government for which the federal government procures tangible goods or
services are not considered to be federal financial assistance.
Major Programs - The Uniform Guidance establishes criteria to be used in defining major federal financial
assistance programs. Major programs for the District are those programs selected for testing by the
auditor using a risk-assessment model, as well as certain minimum expenditure requirements, as
outlined in the Uniform Guidance. Programs with similar requirements may be grouped into a cluster
for testing purposes.
De Minimis Rate Used: N
Rate Explanation: The District has elected not to use the 10 percent de
minimus indirect cost rate as allowed under the Uniform Guidance, and is instead using the indirect rate
approved by the Oregon Department of Education based on actual District expenses in the prior year.
For the fiscal year ending June 30, 2023, the indirect rate used was 3.97%.
Basis of Presentation - Expenditures on the SEFA are reported on the modified accrual basis of
accounting. Under a modified accrual basis, revenues are recorded when measurable and available, or
in the case of grants where the expenditure is the prime factor for determining eligibility, when the
expenditure is made. Expenditures are recorded when a liability is incurred. Such expenditures are
recognized using the Uniform Guidance wherein certain types of expenditures may or may not be
allowable or may be limited as to reimbursement. The District has elected not to use the 10 percent de
minimus indirect cost rate as allowed under the Uniform Guidance, and is instead using the indirect rate
approved by the Oregon Department of Education based on actual District expenses in the prior year.
For the fiscal year ending June 30, 2023, the indirect rate used was 3.97%.
Federal Financial Assistance - Pursuant to the Uniform Guidance, federal financial assistance is defined
as assistance provided by a federal agency, either directly or indirectly, in the form of grants, contracts,
cooperative agreements, loans, loan guarantees, property, interest subsidies, insurance or direct
appropriations. Accordingly, nonmonetary federal assistance, including federal surplus property, is
included in federal financial assistance and, therefore, is reported on the Schedule, if applicable. Federal
financial assistance does not include direct federal cash assistance to individuals. Solicited contracts
between the state and federal government for which the federal government procures tangible goods or
services are not considered to be federal financial assistance.
Major Programs - The Uniform Guidance establishes criteria to be used in defining major federal financial
assistance programs. Major programs for the District are those programs selected for testing by the
auditor using a risk-assessment model, as well as certain minimum expenditure requirements, as
outlined in the Uniform Guidance. Programs with similar requirements may be grouped into a cluster
for testing purposes.
Title: Note C- Child Nutrition Cluster
Accounting Policies: Basis of Presentation - Expenditures on the SEFA are reported on the modified accrual basis of
accounting. Under a modified accrual basis, revenues are recorded when measurable and available, or
in the case of grants where the expenditure is the prime factor for determining eligibility, when the
expenditure is made. Expenditures are recorded when a liability is incurred. Such expenditures are
recognized using the Uniform Guidance wherein certain types of expenditures may or may not be
allowable or may be limited as to reimbursement. The District has elected not to use the 10 percent de
minimus indirect cost rate as allowed under the Uniform Guidance, and is instead using the indirect rate
approved by the Oregon Department of Education based on actual District expenses in the prior year.
For the fiscal year ending June 30, 2023, the indirect rate used was 3.97%.
Federal Financial Assistance - Pursuant to the Uniform Guidance, federal financial assistance is defined
as assistance provided by a federal agency, either directly or indirectly, in the form of grants, contracts,
cooperative agreements, loans, loan guarantees, property, interest subsidies, insurance or direct
appropriations. Accordingly, nonmonetary federal assistance, including federal surplus property, is
included in federal financial assistance and, therefore, is reported on the Schedule, if applicable. Federal
financial assistance does not include direct federal cash assistance to individuals. Solicited contracts
between the state and federal government for which the federal government procures tangible goods or
services are not considered to be federal financial assistance.
Major Programs - The Uniform Guidance establishes criteria to be used in defining major federal financial
assistance programs. Major programs for the District are those programs selected for testing by the
auditor using a risk-assessment model, as well as certain minimum expenditure requirements, as
outlined in the Uniform Guidance. Programs with similar requirements may be grouped into a cluster
for testing purposes.
De Minimis Rate Used: N
Rate Explanation: The District has elected not to use the 10 percent de
minimus indirect cost rate as allowed under the Uniform Guidance, and is instead using the indirect rate
approved by the Oregon Department of Education based on actual District expenses in the prior year.
For the fiscal year ending June 30, 2023, the indirect rate used was 3.97%.
The District commingles cash receipts from the US Department of Agriculture with similar state grants.
When reporting expenditures on this schedule, the District assumes it expends federal monies first. The
District reports commodities consumed on the Schedule at fair value.