Notes to SEFA
Title: Title I Adjustment
Accounting Policies: The Schedule of Expenditures of Federal Awards has been prepared under the modified accrual basis of accounting. Management has utilized the Grant Auditor Report in preparing the Schedule of Expenditures of Federal Awards.
De Minimis Rate Used: N
Rate Explanation: Auditee used indirect cost rates provided in approved grant budgets from State of Michigan.
The State of Michigan made a $309,660 adjustment to 21-22 Title I Expenditures and reduced payments made to the District to recover the money.
Title: Title II Adjustment
Accounting Policies: The Schedule of Expenditures of Federal Awards has been prepared under the modified accrual basis of accounting. Management has utilized the Grant Auditor Report in preparing the Schedule of Expenditures of Federal Awards.
De Minimis Rate Used: N
Rate Explanation: Auditee used indirect cost rates provided in approved grant budgets from State of Michigan.
District did not request or receive $12,488 in 20-21 Title IIA Funds or $188,410 in 21-22 Title IIA Funds.