Notes to SEFA
Title: Special Education and School Age Parents Program
Accounting Policies: The accompanying schedules of expenditures of federal awards and state financial assistance include the federal and stateaward activity of the District under programs of the federal and state government for the year ended June 30, 2022. Theinformation in these schedules is presented in accordance with the requirements of Title 2 U.S. Code of Federal RegulationsPart 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards ("UniformGuidance") and State of Wisconsin Single Audit Guidelines. Because the schedules present only a selected portion of theoperations of the District, it is not intended to, and does not, present the financial position, changes in net position, or cashflows of the District. Expenditures reported on the schedules are reported on the accrual basis of accounting. Suchexpenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types ofexpenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the schedules representadjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.
De Minimis Rate Used: N
Rate Explanation: The District has not elected to use the 10percent de minimis indirect cost rate as allowed under the Uniform Guidance.
2021-2022 eligible costs under the State Special Education Program are $940,596