Notes to SEFA
Title: MAJOR FEDERAL PROGRAMS
Accounting Policies: THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS HAS BEEN PREPARED ON THE ACCRUAL BASIS OF ACCOUNTING. REVENUES WERE ADJUSTED TO BALANCE THE EXPENDITURES INCURRED FOR EACH PROJECT. EXPENDITURES REPORTED ON THE SCHEDULE ARE REPORTED ON THE ACCRUAL BASIS OF ACCOUNTING. SUCH EXPENDITURES ARE RECOGNIZED FOLLOWING THE COST PRINCIPLES CONTAINED IN THE UNIFORM GUIDANCE, WHEREIN CERTAIN TYPES OF EXPENDITURES ARE NOT ALLOWABLE OR ARE LIMITED AS A REIMBURSEMENT.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
AN EXTENSIVE COMPLIANCE TEST, AS REQUIRED BY TITLE 2 U.S. CODE OF FEDERAL REGULATIONS (CFR) PART 200, UNIFORM ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES, AND AUDIT REQUIREMENTS FOR FEDERAL AWARDS (UNIFORM GUIDANCE) WAS PERFORMED ON THE EDUCAITON STABILIZATION FUND, WHICH REPRESENTS 41.37% OF THE TOTAL FEDERAL EXPENDITURES REFLECTED ON THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS. THE 40% TEST FOR A NONLOW-RISK AUDITEE WAS SATISFIED AS FOLLOWS: TITLE I 84.010 $237,811; TITLE II 84.367 $30,017; TITLE IV, PART A 84.424 $22,930; ELEMENTARY AND SECONDARY SCHOOL EMERGENCY RELIEF FUND 84.425D $432,936; AMERICAN RESUCE PLAN - ELEMENTARY AND SECONDARY SCHOOL EMERGENCY RELIEF 84.425U $274,020; MEDICAL ACCESS 93.778 $4,107; SPECIAL EDUCATION - GRANTS TO STATES 84.027 $152,285; SPECIAL EDUCATION - PRESCHOOL GRANTS 84.173 $1,545; NATIONAL SCHOOL LUNCH PROGRAM 10.555 $414,074; USDA DONATED COMMODITIES 10.555 $42,956; SCHOOL BREAKFAST PROGRAM 10.553 $94,753; STATE PANDEMIC ELECTRONIC BENEFIT TRANSFER - ADMINISTRATIVE COST GRANTS 10.649 $1,242; TOTAL EXPENDITURES $1,708,676 TIMES 40% EQUALS $683,470 MINIMUM AMOUNT WHICH MUST BE TESTED. THE EDUCATION STABILITZATION FUND EXCEEDS $683,470, AND. THEREFORE, REPRESENTS THE ONLY PROGRAM TO WHICH THE SPECIFIC COMPLIANC REQUIREMENTS MUST BE APPLIED.
Title: IN-KIND FEDERAL SUPPORT
Accounting Policies: THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS HAS BEEN PREPARED ON THE ACCRUAL BASIS OF ACCOUNTING. REVENUES WERE ADJUSTED TO BALANCE THE EXPENDITURES INCURRED FOR EACH PROJECT. EXPENDITURES REPORTED ON THE SCHEDULE ARE REPORTED ON THE ACCRUAL BASIS OF ACCOUNTING. SUCH EXPENDITURES ARE RECOGNIZED FOLLOWING THE COST PRINCIPLES CONTAINED IN THE UNIFORM GUIDANCE, WHEREIN CERTAIN TYPES OF EXPENDITURES ARE NOT ALLOWABLE OR ARE LIMITED AS A REIMBURSEMENT.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
USDA DONATED COMMODITIES ARE VALUED AT MARKET VALUE, WHICH REPRESENTS THE COSTS TO REPLACE THOSE COMMODITIES.