Audit 11182

Title: Wisconsin Department of Public Instruction - Special Ed and School Age Parents Accounting Policies: The accompanying schedule of expenditures of federal and state awards includes the federal and state grant activity of the Organization and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards and the State Single Audit Guidelines. Therefore, some amounts presented in these schedules may differ from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: Y Rate Explanation: The Organization has adopted the de minimis 10% indirect cost rate for federal awards. Overhead is typically paid through non-federal source school funding. The Organization operates four schools, similar in size, number of students, and activity, and indirect costs related to general administration are charged to those programs evenly at 25%. The facility costs are charged to programs or general and administrative based on the activity within each facility. Escuela Verde High School, a school program of TransCenter for Youth, Inc., expects a reimbursement to be paid of $69,952 during the year ended June 30, 2024, for the Special Ed and School Age Parent Program State ID# 255.101. The funding is conditional on the school being in operation and approval of those costs by the Wisconsin Department of Public Instruction.