Title: Note 3I - WIC Formula Rebates
Accounting Policies: A.Reporting Entity - The accompanying Schedule includes all federal financial assistance programs administered by the State for the fiscal year ended June 30, 2022, except for programs administered by the South Dakota Housing Development Authority, which has elected to have its own Single Audit as described in Note 3P.B.Basis of Presentation - The information in the Schedule is presented in accordance with Uniform Guidance.1.Federal Awards - Federal financial assistance is defined in the Uniform Guidance as assistance that non-federal entities receive or administer in the form of grants, cooperative agreements, non-cash contributions or donations of property, direct appropriations, food commodities, loans, loan guarantees, interest subsidies, insurance, and other financial assistance, but does not include amounts received as reimbursement for services rendered to individuals for Medicare and Medicaid. The Catalog of Federal Domestic Assistance is a government-wide compendium of individual federal programs. Each program included in the catalog is assigned a five-digit Assistance Listing Number (ALN) and program name. The accompanying schedule and footnotes reflect the program names and ALNs assigned by the https:sam.gov website. Federal financial assistance programs and contracts which have not been assigned an ALN or, where management has been unable to determine the ALN, are identified with a two-digit number that identifies the federal awarding agency followed by UNKNOWN. 2.Clusters of Programs Closely related programs with different ALNs which share common compliance requirements are considered clusters of programs, as determined by the Office of Management and Budget (OMB). Most clusters of programs are contained within a single federal awarding agency and are reported on the Schedule under the respective awarding agency. Two clusters, the Research and Development Cluster and the Student Financial Assistance Cluster, have awards from two or more federal agencies. These clusters are reported on the Schedule in total under each federal awarding agency, with the detail for each individual award being shown by federal awarding agency at the bottom of the Schedule.3.Pandemic Funding Program expenditures of funds awarded in response to the Coronavirus Pandemic are identified with COVID-19 in the Program Title.C.Basis of Accounting - The information presented in the Schedule is presented on the cash basis of accounting, which is consistent with other federal grant reports, except for the Unemployment Insurance program (ALN 17.225), which is reported on the accrual basis. The States basic financial statements are reported on the modified accrual or the accrual basis of accounting and, therefore, the Schedule's data may not be directly traceable to the basic financial statements. D.Expenditures and Expenses - All federal expenditures included in the Schedule are assistance received directly from the federal government or indirectly through entities from outside the State. When monies are received by one state grantee agency and re-distributed (expended) to another state grantee agency (i.e. a subaward of funds by the primary recipient state grantee agency to a subrecipient state grantee agency), the federal financial assistance is reflected in the primary receiving/expending state grantee agency's accounts. This is to avoid duplication and the overstatement of the aggregate level of federal financial assistance expended by the State.
De Minimis Rate Used: Both
Rate Explanation: The Board of Regents Central Office claimed the 10 percent de minimis cost rate during fiscal year 2022 for ALN 47.083 Integrative Activities. This was the only state agency that claimed the de minimis cost rate during fiscal year 2022.
During the fiscal year ended June 30, 2022, the South Dakota Department of Health (DOH) received $3,383,872 in cash rebates from infant formula manufacturers on sales of formula to participants in the WIC Program (ALN 10.557). Rebate contracts with infant formula manufacturers are authorized by 7 CFR 246.16(a) as a cost containment measure. Rebates represent a reduction of expenditures previously incurred for WIC food. The rebate contract allowed the DOH to serve 5,491 more persons during fiscal year 2022.
Title: Loan/loan guarantee outstanding balances
Accounting Policies: A.Reporting Entity - The accompanying Schedule includes all federal financial assistance programs administered by the State for the fiscal year ended June 30, 2022, except for programs administered by the South Dakota Housing Development Authority, which has elected to have its own Single Audit as described in Note 3P.B.Basis of Presentation - The information in the Schedule is presented in accordance with Uniform Guidance.1.Federal Awards - Federal financial assistance is defined in the Uniform Guidance as assistance that non-federal entities receive or administer in the form of grants, cooperative agreements, non-cash contributions or donations of property, direct appropriations, food commodities, loans, loan guarantees, interest subsidies, insurance, and other financial assistance, but does not include amounts received as reimbursement for services rendered to individuals for Medicare and Medicaid. The Catalog of Federal Domestic Assistance is a government-wide compendium of individual federal programs. Each program included in the catalog is assigned a five-digit Assistance Listing Number (ALN) and program name. The accompanying schedule and footnotes reflect the program names and ALNs assigned by the https:sam.gov website. Federal financial assistance programs and contracts which have not been assigned an ALN or, where management has been unable to determine the ALN, are identified with a two-digit number that identifies the federal awarding agency followed by UNKNOWN. 2.Clusters of Programs Closely related programs with different ALNs which share common compliance requirements are considered clusters of programs, as determined by the Office of Management and Budget (OMB). Most clusters of programs are contained within a single federal awarding agency and are reported on the Schedule under the respective awarding agency. Two clusters, the Research and Development Cluster and the Student Financial Assistance Cluster, have awards from two or more federal agencies. These clusters are reported on the Schedule in total under each federal awarding agency, with the detail for each individual award being shown by federal awarding agency at the bottom of the Schedule.3.Pandemic Funding Program expenditures of funds awarded in response to the Coronavirus Pandemic are identified with COVID-19 in the Program Title.C.Basis of Accounting - The information presented in the Schedule is presented on the cash basis of accounting, which is consistent with other federal grant reports, except for the Unemployment Insurance program (ALN 17.225), which is reported on the accrual basis. The States basic financial statements are reported on the modified accrual or the accrual basis of accounting and, therefore, the Schedule's data may not be directly traceable to the basic financial statements. D.Expenditures and Expenses - All federal expenditures included in the Schedule are assistance received directly from the federal government or indirectly through entities from outside the State. When monies are received by one state grantee agency and re-distributed (expended) to another state grantee agency (i.e. a subaward of funds by the primary recipient state grantee agency to a subrecipient state grantee agency), the federal financial assistance is reflected in the primary receiving/expending state grantee agency's accounts. This is to avoid duplication and the overstatement of the aggregate level of federal financial assistance expended by the State.
De Minimis Rate Used: Both
Rate Explanation: The Board of Regents Central Office claimed the 10 percent de minimis cost rate during fiscal year 2022 for ALN 47.083 Integrative Activities. This was the only state agency that claimed the de minimis cost rate during fiscal year 2022.
FEDERAL PERKINS LOAN PROGRAM - FEDERAL CAPITAL CONTRIBUTIONS (NOTES 3D AND 3F) (84.038) - Balances outstanding at the end of the audit period were 9211200. NURSE FACULTY LOAN PROGRAM (NFLP) (NOTE 3F) (93.264) - Balances outstanding at the end of the audit period were 738403. HEALTH PROFESSIONS STUDENT LOANS, INCLUDING PRIMARY CARE LOANS AND LOANS FOR DISADVANTAGED STUDENTS (NOTE 3F) (93.342) - Balances outstanding at the end of the audit period were 9813134. NURSING STUDENT LOANS (NOTE 3F) (93.364) - Balances outstanding at the end of the audit period were 2846211. [See note 3F to the SEFA for table.]
Title: Note 3A - Food Commodities
Accounting Policies: A.Reporting Entity - The accompanying Schedule includes all federal financial assistance programs administered by the State for the fiscal year ended June 30, 2022, except for programs administered by the South Dakota Housing Development Authority, which has elected to have its own Single Audit as described in Note 3P.B.Basis of Presentation - The information in the Schedule is presented in accordance with Uniform Guidance.1.Federal Awards - Federal financial assistance is defined in the Uniform Guidance as assistance that non-federal entities receive or administer in the form of grants, cooperative agreements, non-cash contributions or donations of property, direct appropriations, food commodities, loans, loan guarantees, interest subsidies, insurance, and other financial assistance, but does not include amounts received as reimbursement for services rendered to individuals for Medicare and Medicaid. The Catalog of Federal Domestic Assistance is a government-wide compendium of individual federal programs. Each program included in the catalog is assigned a five-digit Assistance Listing Number (ALN) and program name. The accompanying schedule and footnotes reflect the program names and ALNs assigned by the https:sam.gov website. Federal financial assistance programs and contracts which have not been assigned an ALN or, where management has been unable to determine the ALN, are identified with a two-digit number that identifies the federal awarding agency followed by UNKNOWN. 2.Clusters of Programs Closely related programs with different ALNs which share common compliance requirements are considered clusters of programs, as determined by the Office of Management and Budget (OMB). Most clusters of programs are contained within a single federal awarding agency and are reported on the Schedule under the respective awarding agency. Two clusters, the Research and Development Cluster and the Student Financial Assistance Cluster, have awards from two or more federal agencies. These clusters are reported on the Schedule in total under each federal awarding agency, with the detail for each individual award being shown by federal awarding agency at the bottom of the Schedule.3.Pandemic Funding Program expenditures of funds awarded in response to the Coronavirus Pandemic are identified with COVID-19 in the Program Title.C.Basis of Accounting - The information presented in the Schedule is presented on the cash basis of accounting, which is consistent with other federal grant reports, except for the Unemployment Insurance program (ALN 17.225), which is reported on the accrual basis. The States basic financial statements are reported on the modified accrual or the accrual basis of accounting and, therefore, the Schedule's data may not be directly traceable to the basic financial statements. D.Expenditures and Expenses - All federal expenditures included in the Schedule are assistance received directly from the federal government or indirectly through entities from outside the State. When monies are received by one state grantee agency and re-distributed (expended) to another state grantee agency (i.e. a subaward of funds by the primary recipient state grantee agency to a subrecipient state grantee agency), the federal financial assistance is reflected in the primary receiving/expending state grantee agency's accounts. This is to avoid duplication and the overstatement of the aggregate level of federal financial assistance expended by the State.
De Minimis Rate Used: Both
Rate Explanation: The Board of Regents Central Office claimed the 10 percent de minimis cost rate during fiscal year 2022 for ALN 47.083 Integrative Activities. This was the only state agency that claimed the de minimis cost rate during fiscal year 2022.
Commodities administered through distributing agencies totaling $7,584,830 ($3,014,145 under ALN 10.555, $43,342 under ALN 10.559, $3,074,653 under ALN 10.569, and $1,452,690 under COVID-19 ALN 10.569) are included in the definition of expenditures of federal awards for the purpose of the accompanying Schedule. Commodities are valued at the last purchase price.
Title: Note 3B - Federal Surplus Property
Accounting Policies: A.Reporting Entity - The accompanying Schedule includes all federal financial assistance programs administered by the State for the fiscal year ended June 30, 2022, except for programs administered by the South Dakota Housing Development Authority, which has elected to have its own Single Audit as described in Note 3P.B.Basis of Presentation - The information in the Schedule is presented in accordance with Uniform Guidance.1.Federal Awards - Federal financial assistance is defined in the Uniform Guidance as assistance that non-federal entities receive or administer in the form of grants, cooperative agreements, non-cash contributions or donations of property, direct appropriations, food commodities, loans, loan guarantees, interest subsidies, insurance, and other financial assistance, but does not include amounts received as reimbursement for services rendered to individuals for Medicare and Medicaid. The Catalog of Federal Domestic Assistance is a government-wide compendium of individual federal programs. Each program included in the catalog is assigned a five-digit Assistance Listing Number (ALN) and program name. The accompanying schedule and footnotes reflect the program names and ALNs assigned by the https:sam.gov website. Federal financial assistance programs and contracts which have not been assigned an ALN or, where management has been unable to determine the ALN, are identified with a two-digit number that identifies the federal awarding agency followed by UNKNOWN. 2.Clusters of Programs Closely related programs with different ALNs which share common compliance requirements are considered clusters of programs, as determined by the Office of Management and Budget (OMB). Most clusters of programs are contained within a single federal awarding agency and are reported on the Schedule under the respective awarding agency. Two clusters, the Research and Development Cluster and the Student Financial Assistance Cluster, have awards from two or more federal agencies. These clusters are reported on the Schedule in total under each federal awarding agency, with the detail for each individual award being shown by federal awarding agency at the bottom of the Schedule.3.Pandemic Funding Program expenditures of funds awarded in response to the Coronavirus Pandemic are identified with COVID-19 in the Program Title.C.Basis of Accounting - The information presented in the Schedule is presented on the cash basis of accounting, which is consistent with other federal grant reports, except for the Unemployment Insurance program (ALN 17.225), which is reported on the accrual basis. The States basic financial statements are reported on the modified accrual or the accrual basis of accounting and, therefore, the Schedule's data may not be directly traceable to the basic financial statements. D.Expenditures and Expenses - All federal expenditures included in the Schedule are assistance received directly from the federal government or indirectly through entities from outside the State. When monies are received by one state grantee agency and re-distributed (expended) to another state grantee agency (i.e. a subaward of funds by the primary recipient state grantee agency to a subrecipient state grantee agency), the federal financial assistance is reflected in the primary receiving/expending state grantee agency's accounts. This is to avoid duplication and the overstatement of the aggregate level of federal financial assistance expended by the State.
De Minimis Rate Used: Both
Rate Explanation: The Board of Regents Central Office claimed the 10 percent de minimis cost rate during fiscal year 2022 for ALN 47.083 Integrative Activities. This was the only state agency that claimed the de minimis cost rate during fiscal year 2022.
As of June 30, 2022, donated federal surplus property (ALN 39.003) reported on the Schedule totaled $1,633,618, which represents 23.3% of the original acquisition cost of the federal surplus property received by the State. Of that amount, $1,155,104, was passed through. This percentage approximates the fair market value of the property at the time of distribution as determined by the General Services Administration.
Title: Note 3C - Veteran's Care Programs
Accounting Policies: A.Reporting Entity - The accompanying Schedule includes all federal financial assistance programs administered by the State for the fiscal year ended June 30, 2022, except for programs administered by the South Dakota Housing Development Authority, which has elected to have its own Single Audit as described in Note 3P.B.Basis of Presentation - The information in the Schedule is presented in accordance with Uniform Guidance.1.Federal Awards - Federal financial assistance is defined in the Uniform Guidance as assistance that non-federal entities receive or administer in the form of grants, cooperative agreements, non-cash contributions or donations of property, direct appropriations, food commodities, loans, loan guarantees, interest subsidies, insurance, and other financial assistance, but does not include amounts received as reimbursement for services rendered to individuals for Medicare and Medicaid. The Catalog of Federal Domestic Assistance is a government-wide compendium of individual federal programs. Each program included in the catalog is assigned a five-digit Assistance Listing Number (ALN) and program name. The accompanying schedule and footnotes reflect the program names and ALNs assigned by the https:sam.gov website. Federal financial assistance programs and contracts which have not been assigned an ALN or, where management has been unable to determine the ALN, are identified with a two-digit number that identifies the federal awarding agency followed by UNKNOWN. 2.Clusters of Programs Closely related programs with different ALNs which share common compliance requirements are considered clusters of programs, as determined by the Office of Management and Budget (OMB). Most clusters of programs are contained within a single federal awarding agency and are reported on the Schedule under the respective awarding agency. Two clusters, the Research and Development Cluster and the Student Financial Assistance Cluster, have awards from two or more federal agencies. These clusters are reported on the Schedule in total under each federal awarding agency, with the detail for each individual award being shown by federal awarding agency at the bottom of the Schedule.3.Pandemic Funding Program expenditures of funds awarded in response to the Coronavirus Pandemic are identified with COVID-19 in the Program Title.C.Basis of Accounting - The information presented in the Schedule is presented on the cash basis of accounting, which is consistent with other federal grant reports, except for the Unemployment Insurance program (ALN 17.225), which is reported on the accrual basis. The States basic financial statements are reported on the modified accrual or the accrual basis of accounting and, therefore, the Schedule's data may not be directly traceable to the basic financial statements. D.Expenditures and Expenses - All federal expenditures included in the Schedule are assistance received directly from the federal government or indirectly through entities from outside the State. When monies are received by one state grantee agency and re-distributed (expended) to another state grantee agency (i.e. a subaward of funds by the primary recipient state grantee agency to a subrecipient state grantee agency), the federal financial assistance is reflected in the primary receiving/expending state grantee agency's accounts. This is to avoid duplication and the overstatement of the aggregate level of federal financial assistance expended by the State.
De Minimis Rate Used: Both
Rate Explanation: The Board of Regents Central Office claimed the 10 percent de minimis cost rate during fiscal year 2022 for ALN 47.083 Integrative Activities. This was the only state agency that claimed the de minimis cost rate during fiscal year 2022.
The amounts reported as federal expenditures for ALN 64.014 and 64.015 represent cash received. Federal reimbursements are based on approved rates for services provided, rather than reimbursement for specific expenditures.
Title: Note 3D - Perkins Loans
Accounting Policies: A.Reporting Entity - The accompanying Schedule includes all federal financial assistance programs administered by the State for the fiscal year ended June 30, 2022, except for programs administered by the South Dakota Housing Development Authority, which has elected to have its own Single Audit as described in Note 3P.B.Basis of Presentation - The information in the Schedule is presented in accordance with Uniform Guidance.1.Federal Awards - Federal financial assistance is defined in the Uniform Guidance as assistance that non-federal entities receive or administer in the form of grants, cooperative agreements, non-cash contributions or donations of property, direct appropriations, food commodities, loans, loan guarantees, interest subsidies, insurance, and other financial assistance, but does not include amounts received as reimbursement for services rendered to individuals for Medicare and Medicaid. The Catalog of Federal Domestic Assistance is a government-wide compendium of individual federal programs. Each program included in the catalog is assigned a five-digit Assistance Listing Number (ALN) and program name. The accompanying schedule and footnotes reflect the program names and ALNs assigned by the https:sam.gov website. Federal financial assistance programs and contracts which have not been assigned an ALN or, where management has been unable to determine the ALN, are identified with a two-digit number that identifies the federal awarding agency followed by UNKNOWN. 2.Clusters of Programs Closely related programs with different ALNs which share common compliance requirements are considered clusters of programs, as determined by the Office of Management and Budget (OMB). Most clusters of programs are contained within a single federal awarding agency and are reported on the Schedule under the respective awarding agency. Two clusters, the Research and Development Cluster and the Student Financial Assistance Cluster, have awards from two or more federal agencies. These clusters are reported on the Schedule in total under each federal awarding agency, with the detail for each individual award being shown by federal awarding agency at the bottom of the Schedule.3.Pandemic Funding Program expenditures of funds awarded in response to the Coronavirus Pandemic are identified with COVID-19 in the Program Title.C.Basis of Accounting - The information presented in the Schedule is presented on the cash basis of accounting, which is consistent with other federal grant reports, except for the Unemployment Insurance program (ALN 17.225), which is reported on the accrual basis. The States basic financial statements are reported on the modified accrual or the accrual basis of accounting and, therefore, the Schedule's data may not be directly traceable to the basic financial statements. D.Expenditures and Expenses - All federal expenditures included in the Schedule are assistance received directly from the federal government or indirectly through entities from outside the State. When monies are received by one state grantee agency and re-distributed (expended) to another state grantee agency (i.e. a subaward of funds by the primary recipient state grantee agency to a subrecipient state grantee agency), the federal financial assistance is reflected in the primary receiving/expending state grantee agency's accounts. This is to avoid duplication and the overstatement of the aggregate level of federal financial assistance expended by the State.
De Minimis Rate Used: Both
Rate Explanation: The Board of Regents Central Office claimed the 10 percent de minimis cost rate during fiscal year 2022 for ALN 47.083 Integrative Activities. This was the only state agency that claimed the de minimis cost rate during fiscal year 2022.
Perkins Loan amounts (ALN 84.038) include federal, state, and program revenues. The exact portion associated with federal dollars cannot be readily determined.
Title: Note 3E - Supplemental Nutrition Assistance Program Electronic Benefits
Accounting Policies: A.Reporting Entity - The accompanying Schedule includes all federal financial assistance programs administered by the State for the fiscal year ended June 30, 2022, except for programs administered by the South Dakota Housing Development Authority, which has elected to have its own Single Audit as described in Note 3P.B.Basis of Presentation - The information in the Schedule is presented in accordance with Uniform Guidance.1.Federal Awards - Federal financial assistance is defined in the Uniform Guidance as assistance that non-federal entities receive or administer in the form of grants, cooperative agreements, non-cash contributions or donations of property, direct appropriations, food commodities, loans, loan guarantees, interest subsidies, insurance, and other financial assistance, but does not include amounts received as reimbursement for services rendered to individuals for Medicare and Medicaid. The Catalog of Federal Domestic Assistance is a government-wide compendium of individual federal programs. Each program included in the catalog is assigned a five-digit Assistance Listing Number (ALN) and program name. The accompanying schedule and footnotes reflect the program names and ALNs assigned by the https:sam.gov website. Federal financial assistance programs and contracts which have not been assigned an ALN or, where management has been unable to determine the ALN, are identified with a two-digit number that identifies the federal awarding agency followed by UNKNOWN. 2.Clusters of Programs Closely related programs with different ALNs which share common compliance requirements are considered clusters of programs, as determined by the Office of Management and Budget (OMB). Most clusters of programs are contained within a single federal awarding agency and are reported on the Schedule under the respective awarding agency. Two clusters, the Research and Development Cluster and the Student Financial Assistance Cluster, have awards from two or more federal agencies. These clusters are reported on the Schedule in total under each federal awarding agency, with the detail for each individual award being shown by federal awarding agency at the bottom of the Schedule.3.Pandemic Funding Program expenditures of funds awarded in response to the Coronavirus Pandemic are identified with COVID-19 in the Program Title.C.Basis of Accounting - The information presented in the Schedule is presented on the cash basis of accounting, which is consistent with other federal grant reports, except for the Unemployment Insurance program (ALN 17.225), which is reported on the accrual basis. The States basic financial statements are reported on the modified accrual or the accrual basis of accounting and, therefore, the Schedule's data may not be directly traceable to the basic financial statements. D.Expenditures and Expenses - All federal expenditures included in the Schedule are assistance received directly from the federal government or indirectly through entities from outside the State. When monies are received by one state grantee agency and re-distributed (expended) to another state grantee agency (i.e. a subaward of funds by the primary recipient state grantee agency to a subrecipient state grantee agency), the federal financial assistance is reflected in the primary receiving/expending state grantee agency's accounts. This is to avoid duplication and the overstatement of the aggregate level of federal financial assistance expended by the State.
De Minimis Rate Used: Both
Rate Explanation: The Board of Regents Central Office claimed the 10 percent de minimis cost rate during fiscal year 2022 for ALN 47.083 Integrative Activities. This was the only state agency that claimed the de minimis cost rate during fiscal year 2022.
Electronic benefits under the Supplemental Nutrition Assistance Program (SNAP) (ALN 10.551) totaled $140,729,756 and are included in the federal financial assistance reported on the Schedule. Additional benefits provided in response to the Coronavirus Pandemic under the Pandemic EBT Food Benefits program (ALN 10.542) totaled $63,689,997 and are also reported on the Schedule.
Title: Note 3G - Clean Water and Drinking Water State Revolving Funds
Accounting Policies: A.Reporting Entity - The accompanying Schedule includes all federal financial assistance programs administered by the State for the fiscal year ended June 30, 2022, except for programs administered by the South Dakota Housing Development Authority, which has elected to have its own Single Audit as described in Note 3P.B.Basis of Presentation - The information in the Schedule is presented in accordance with Uniform Guidance.1.Federal Awards - Federal financial assistance is defined in the Uniform Guidance as assistance that non-federal entities receive or administer in the form of grants, cooperative agreements, non-cash contributions or donations of property, direct appropriations, food commodities, loans, loan guarantees, interest subsidies, insurance, and other financial assistance, but does not include amounts received as reimbursement for services rendered to individuals for Medicare and Medicaid. The Catalog of Federal Domestic Assistance is a government-wide compendium of individual federal programs. Each program included in the catalog is assigned a five-digit Assistance Listing Number (ALN) and program name. The accompanying schedule and footnotes reflect the program names and ALNs assigned by the https:sam.gov website. Federal financial assistance programs and contracts which have not been assigned an ALN or, where management has been unable to determine the ALN, are identified with a two-digit number that identifies the federal awarding agency followed by UNKNOWN. 2.Clusters of Programs Closely related programs with different ALNs which share common compliance requirements are considered clusters of programs, as determined by the Office of Management and Budget (OMB). Most clusters of programs are contained within a single federal awarding agency and are reported on the Schedule under the respective awarding agency. Two clusters, the Research and Development Cluster and the Student Financial Assistance Cluster, have awards from two or more federal agencies. These clusters are reported on the Schedule in total under each federal awarding agency, with the detail for each individual award being shown by federal awarding agency at the bottom of the Schedule.3.Pandemic Funding Program expenditures of funds awarded in response to the Coronavirus Pandemic are identified with COVID-19 in the Program Title.C.Basis of Accounting - The information presented in the Schedule is presented on the cash basis of accounting, which is consistent with other federal grant reports, except for the Unemployment Insurance program (ALN 17.225), which is reported on the accrual basis. The States basic financial statements are reported on the modified accrual or the accrual basis of accounting and, therefore, the Schedule's data may not be directly traceable to the basic financial statements. D.Expenditures and Expenses - All federal expenditures included in the Schedule are assistance received directly from the federal government or indirectly through entities from outside the State. When monies are received by one state grantee agency and re-distributed (expended) to another state grantee agency (i.e. a subaward of funds by the primary recipient state grantee agency to a subrecipient state grantee agency), the federal financial assistance is reflected in the primary receiving/expending state grantee agency's accounts. This is to avoid duplication and the overstatement of the aggregate level of federal financial assistance expended by the State.
De Minimis Rate Used: Both
Rate Explanation: The Board of Regents Central Office claimed the 10 percent de minimis cost rate during fiscal year 2022 for ALN 47.083 Integrative Activities. This was the only state agency that claimed the de minimis cost rate during fiscal year 2022.
The expenditures provided for the Clean Water State Revolving Fund (ALN 66.458) and the Drinking Water State Revolving Fund (ALN 66.468) consist of federal, state, and program revenues, the exact percentage of which is not readily determinable. The same requirements are followed for all loans regardless of the funding source utilized. The amount of federal expenditures reported on the Schedule consists of administrative expenses in the amount of $401,407 and loan disbursements totaling $16,608,187 for ALN 66.458, and $928,735 in administrative expenses and $30,339,777 in loan disbursements for ALN 66.468.
Title: Note 3H - Federal Direct Student Loan Disbursements
Accounting Policies: A.Reporting Entity - The accompanying Schedule includes all federal financial assistance programs administered by the State for the fiscal year ended June 30, 2022, except for programs administered by the South Dakota Housing Development Authority, which has elected to have its own Single Audit as described in Note 3P.B.Basis of Presentation - The information in the Schedule is presented in accordance with Uniform Guidance.1.Federal Awards - Federal financial assistance is defined in the Uniform Guidance as assistance that non-federal entities receive or administer in the form of grants, cooperative agreements, non-cash contributions or donations of property, direct appropriations, food commodities, loans, loan guarantees, interest subsidies, insurance, and other financial assistance, but does not include amounts received as reimbursement for services rendered to individuals for Medicare and Medicaid. The Catalog of Federal Domestic Assistance is a government-wide compendium of individual federal programs. Each program included in the catalog is assigned a five-digit Assistance Listing Number (ALN) and program name. The accompanying schedule and footnotes reflect the program names and ALNs assigned by the https:sam.gov website. Federal financial assistance programs and contracts which have not been assigned an ALN or, where management has been unable to determine the ALN, are identified with a two-digit number that identifies the federal awarding agency followed by UNKNOWN. 2.Clusters of Programs Closely related programs with different ALNs which share common compliance requirements are considered clusters of programs, as determined by the Office of Management and Budget (OMB). Most clusters of programs are contained within a single federal awarding agency and are reported on the Schedule under the respective awarding agency. Two clusters, the Research and Development Cluster and the Student Financial Assistance Cluster, have awards from two or more federal agencies. These clusters are reported on the Schedule in total under each federal awarding agency, with the detail for each individual award being shown by federal awarding agency at the bottom of the Schedule.3.Pandemic Funding Program expenditures of funds awarded in response to the Coronavirus Pandemic are identified with COVID-19 in the Program Title.C.Basis of Accounting - The information presented in the Schedule is presented on the cash basis of accounting, which is consistent with other federal grant reports, except for the Unemployment Insurance program (ALN 17.225), which is reported on the accrual basis. The States basic financial statements are reported on the modified accrual or the accrual basis of accounting and, therefore, the Schedule's data may not be directly traceable to the basic financial statements. D.Expenditures and Expenses - All federal expenditures included in the Schedule are assistance received directly from the federal government or indirectly through entities from outside the State. When monies are received by one state grantee agency and re-distributed (expended) to another state grantee agency (i.e. a subaward of funds by the primary recipient state grantee agency to a subrecipient state grantee agency), the federal financial assistance is reflected in the primary receiving/expending state grantee agency's accounts. This is to avoid duplication and the overstatement of the aggregate level of federal financial assistance expended by the State.
De Minimis Rate Used: Both
Rate Explanation: The Board of Regents Central Office claimed the 10 percent de minimis cost rate during fiscal year 2022 for ALN 47.083 Integrative Activities. This was the only state agency that claimed the de minimis cost rate during fiscal year 2022.
Loans disbursed under the Federal Direct Student Loans program (ALN 84.268) and issued to parents of eligible students or eligible students attending state universities had the following values: Direct Subsidized Loans - $31,699,683; Direct Unsubsidized Loans - $76,593,116; Direct PLUS & G PLUS Program Loans - $20,774,339.
Title: Note 3J - Airport Improvement Program
Accounting Policies: A.Reporting Entity - The accompanying Schedule includes all federal financial assistance programs administered by the State for the fiscal year ended June 30, 2022, except for programs administered by the South Dakota Housing Development Authority, which has elected to have its own Single Audit as described in Note 3P.B.Basis of Presentation - The information in the Schedule is presented in accordance with Uniform Guidance.1.Federal Awards - Federal financial assistance is defined in the Uniform Guidance as assistance that non-federal entities receive or administer in the form of grants, cooperative agreements, non-cash contributions or donations of property, direct appropriations, food commodities, loans, loan guarantees, interest subsidies, insurance, and other financial assistance, but does not include amounts received as reimbursement for services rendered to individuals for Medicare and Medicaid. The Catalog of Federal Domestic Assistance is a government-wide compendium of individual federal programs. Each program included in the catalog is assigned a five-digit Assistance Listing Number (ALN) and program name. The accompanying schedule and footnotes reflect the program names and ALNs assigned by the https:sam.gov website. Federal financial assistance programs and contracts which have not been assigned an ALN or, where management has been unable to determine the ALN, are identified with a two-digit number that identifies the federal awarding agency followed by UNKNOWN. 2.Clusters of Programs Closely related programs with different ALNs which share common compliance requirements are considered clusters of programs, as determined by the Office of Management and Budget (OMB). Most clusters of programs are contained within a single federal awarding agency and are reported on the Schedule under the respective awarding agency. Two clusters, the Research and Development Cluster and the Student Financial Assistance Cluster, have awards from two or more federal agencies. These clusters are reported on the Schedule in total under each federal awarding agency, with the detail for each individual award being shown by federal awarding agency at the bottom of the Schedule.3.Pandemic Funding Program expenditures of funds awarded in response to the Coronavirus Pandemic are identified with COVID-19 in the Program Title.C.Basis of Accounting - The information presented in the Schedule is presented on the cash basis of accounting, which is consistent with other federal grant reports, except for the Unemployment Insurance program (ALN 17.225), which is reported on the accrual basis. The States basic financial statements are reported on the modified accrual or the accrual basis of accounting and, therefore, the Schedule's data may not be directly traceable to the basic financial statements. D.Expenditures and Expenses - All federal expenditures included in the Schedule are assistance received directly from the federal government or indirectly through entities from outside the State. When monies are received by one state grantee agency and re-distributed (expended) to another state grantee agency (i.e. a subaward of funds by the primary recipient state grantee agency to a subrecipient state grantee agency), the federal financial assistance is reflected in the primary receiving/expending state grantee agency's accounts. This is to avoid duplication and the overstatement of the aggregate level of federal financial assistance expended by the State.
De Minimis Rate Used: Both
Rate Explanation: The Board of Regents Central Office claimed the 10 percent de minimis cost rate during fiscal year 2022 for ALN 47.083 Integrative Activities. This was the only state agency that claimed the de minimis cost rate during fiscal year 2022.
The South Dakota Department of Transportation (SDDOT) acts as a channeling state for the various Airport Improvement Program grants (ALN 20.106) funded through the Federal Aviation Administration (FAA). The majority of these grants are between the FAA and cities, counties, and airport authorities that carry out the projects. Total reimbursements processed in fiscal year 2022 for channeling grants amounted to $40,745,220 and $17,438,369 (COVID-19). These monies are not reflected on the Schedule as expenditures of federal awards of the State. The $301,590 and $37,670 (COVID-19) reported on the Schedule under ALN 20.106 was expended under a separate agreement between the SDDOT and the FAA in which the SDDOT is considered the grant recipient and directly funds multiple small projects at these airports.
Title: Note 3K - Unemployment Insurance
Accounting Policies: A.Reporting Entity - The accompanying Schedule includes all federal financial assistance programs administered by the State for the fiscal year ended June 30, 2022, except for programs administered by the South Dakota Housing Development Authority, which has elected to have its own Single Audit as described in Note 3P.B.Basis of Presentation - The information in the Schedule is presented in accordance with Uniform Guidance.1.Federal Awards - Federal financial assistance is defined in the Uniform Guidance as assistance that non-federal entities receive or administer in the form of grants, cooperative agreements, non-cash contributions or donations of property, direct appropriations, food commodities, loans, loan guarantees, interest subsidies, insurance, and other financial assistance, but does not include amounts received as reimbursement for services rendered to individuals for Medicare and Medicaid. The Catalog of Federal Domestic Assistance is a government-wide compendium of individual federal programs. Each program included in the catalog is assigned a five-digit Assistance Listing Number (ALN) and program name. The accompanying schedule and footnotes reflect the program names and ALNs assigned by the https:sam.gov website. Federal financial assistance programs and contracts which have not been assigned an ALN or, where management has been unable to determine the ALN, are identified with a two-digit number that identifies the federal awarding agency followed by UNKNOWN. 2.Clusters of Programs Closely related programs with different ALNs which share common compliance requirements are considered clusters of programs, as determined by the Office of Management and Budget (OMB). Most clusters of programs are contained within a single federal awarding agency and are reported on the Schedule under the respective awarding agency. Two clusters, the Research and Development Cluster and the Student Financial Assistance Cluster, have awards from two or more federal agencies. These clusters are reported on the Schedule in total under each federal awarding agency, with the detail for each individual award being shown by federal awarding agency at the bottom of the Schedule.3.Pandemic Funding Program expenditures of funds awarded in response to the Coronavirus Pandemic are identified with COVID-19 in the Program Title.C.Basis of Accounting - The information presented in the Schedule is presented on the cash basis of accounting, which is consistent with other federal grant reports, except for the Unemployment Insurance program (ALN 17.225), which is reported on the accrual basis. The States basic financial statements are reported on the modified accrual or the accrual basis of accounting and, therefore, the Schedule's data may not be directly traceable to the basic financial statements. D.Expenditures and Expenses - All federal expenditures included in the Schedule are assistance received directly from the federal government or indirectly through entities from outside the State. When monies are received by one state grantee agency and re-distributed (expended) to another state grantee agency (i.e. a subaward of funds by the primary recipient state grantee agency to a subrecipient state grantee agency), the federal financial assistance is reflected in the primary receiving/expending state grantee agency's accounts. This is to avoid duplication and the overstatement of the aggregate level of federal financial assistance expended by the State.
De Minimis Rate Used: Both
Rate Explanation: The Board of Regents Central Office claimed the 10 percent de minimis cost rate during fiscal year 2022 for ALN 47.083 Integrative Activities. This was the only state agency that claimed the de minimis cost rate during fiscal year 2022.
The amount included as of June 30, 2022, on the unemployment insurance section of the Schedule (ALN 17.225) is reported on the accrual basis of accounting and includes the amount of federal unemployment insurance, the amount of the States expenditure for unemployment insurance benefits, the amount of administrative expense, and the amount of Alternative Trade Adjustment Assistance as required by the U.S. Department of Labor and the Inspector General. The amounts are $1,088,708, $21,339,913, $6,443,231, and $116,520 respectively. An additional $3,108,728 of pandemic unemployment assistance was received for COVID-19, which is also reported under ALN 17.225.
Title: Note 3L - Intermediary Relending Program
Accounting Policies: A.Reporting Entity - The accompanying Schedule includes all federal financial assistance programs administered by the State for the fiscal year ended June 30, 2022, except for programs administered by the South Dakota Housing Development Authority, which has elected to have its own Single Audit as described in Note 3P.B.Basis of Presentation - The information in the Schedule is presented in accordance with Uniform Guidance.1.Federal Awards - Federal financial assistance is defined in the Uniform Guidance as assistance that non-federal entities receive or administer in the form of grants, cooperative agreements, non-cash contributions or donations of property, direct appropriations, food commodities, loans, loan guarantees, interest subsidies, insurance, and other financial assistance, but does not include amounts received as reimbursement for services rendered to individuals for Medicare and Medicaid. The Catalog of Federal Domestic Assistance is a government-wide compendium of individual federal programs. Each program included in the catalog is assigned a five-digit Assistance Listing Number (ALN) and program name. The accompanying schedule and footnotes reflect the program names and ALNs assigned by the https:sam.gov website. Federal financial assistance programs and contracts which have not been assigned an ALN or, where management has been unable to determine the ALN, are identified with a two-digit number that identifies the federal awarding agency followed by UNKNOWN. 2.Clusters of Programs Closely related programs with different ALNs which share common compliance requirements are considered clusters of programs, as determined by the Office of Management and Budget (OMB). Most clusters of programs are contained within a single federal awarding agency and are reported on the Schedule under the respective awarding agency. Two clusters, the Research and Development Cluster and the Student Financial Assistance Cluster, have awards from two or more federal agencies. These clusters are reported on the Schedule in total under each federal awarding agency, with the detail for each individual award being shown by federal awarding agency at the bottom of the Schedule.3.Pandemic Funding Program expenditures of funds awarded in response to the Coronavirus Pandemic are identified with COVID-19 in the Program Title.C.Basis of Accounting - The information presented in the Schedule is presented on the cash basis of accounting, which is consistent with other federal grant reports, except for the Unemployment Insurance program (ALN 17.225), which is reported on the accrual basis. The States basic financial statements are reported on the modified accrual or the accrual basis of accounting and, therefore, the Schedule's data may not be directly traceable to the basic financial statements. D.Expenditures and Expenses - All federal expenditures included in the Schedule are assistance received directly from the federal government or indirectly through entities from outside the State. When monies are received by one state grantee agency and re-distributed (expended) to another state grantee agency (i.e. a subaward of funds by the primary recipient state grantee agency to a subrecipient state grantee agency), the federal financial assistance is reflected in the primary receiving/expending state grantee agency's accounts. This is to avoid duplication and the overstatement of the aggregate level of federal financial assistance expended by the State.
De Minimis Rate Used: Both
Rate Explanation: The Board of Regents Central Office claimed the 10 percent de minimis cost rate during fiscal year 2022 for ALN 47.083 Integrative Activities. This was the only state agency that claimed the de minimis cost rate during fiscal year 2022.
The South Dakota Governors Office of Economic Development, through the South Dakota Economic Development Finance Authority (EDFA), participates in the United States Department of Agriculture Rural Business Cooperative Service (RBCS) Intermediary Relending Program (IRP). As of June 30, 2022, EDFA had drawn down $2,179,030 of RBCS loan funds and had disbursed all these RBCS funds. The total value of loans issued as of June 30, 2022, was $4,201,600, with the total remaining loans outstanding as of June 30, 2022, equaling $956,320.
Title: Note 3M - Petroleum Violation Escrow Funds
Accounting Policies: A.Reporting Entity - The accompanying Schedule includes all federal financial assistance programs administered by the State for the fiscal year ended June 30, 2022, except for programs administered by the South Dakota Housing Development Authority, which has elected to have its own Single Audit as described in Note 3P.B.Basis of Presentation - The information in the Schedule is presented in accordance with Uniform Guidance.1.Federal Awards - Federal financial assistance is defined in the Uniform Guidance as assistance that non-federal entities receive or administer in the form of grants, cooperative agreements, non-cash contributions or donations of property, direct appropriations, food commodities, loans, loan guarantees, interest subsidies, insurance, and other financial assistance, but does not include amounts received as reimbursement for services rendered to individuals for Medicare and Medicaid. The Catalog of Federal Domestic Assistance is a government-wide compendium of individual federal programs. Each program included in the catalog is assigned a five-digit Assistance Listing Number (ALN) and program name. The accompanying schedule and footnotes reflect the program names and ALNs assigned by the https:sam.gov website. Federal financial assistance programs and contracts which have not been assigned an ALN or, where management has been unable to determine the ALN, are identified with a two-digit number that identifies the federal awarding agency followed by UNKNOWN. 2.Clusters of Programs Closely related programs with different ALNs which share common compliance requirements are considered clusters of programs, as determined by the Office of Management and Budget (OMB). Most clusters of programs are contained within a single federal awarding agency and are reported on the Schedule under the respective awarding agency. Two clusters, the Research and Development Cluster and the Student Financial Assistance Cluster, have awards from two or more federal agencies. These clusters are reported on the Schedule in total under each federal awarding agency, with the detail for each individual award being shown by federal awarding agency at the bottom of the Schedule.3.Pandemic Funding Program expenditures of funds awarded in response to the Coronavirus Pandemic are identified with COVID-19 in the Program Title.C.Basis of Accounting - The information presented in the Schedule is presented on the cash basis of accounting, which is consistent with other federal grant reports, except for the Unemployment Insurance program (ALN 17.225), which is reported on the accrual basis. The States basic financial statements are reported on the modified accrual or the accrual basis of accounting and, therefore, the Schedule's data may not be directly traceable to the basic financial statements. D.Expenditures and Expenses - All federal expenditures included in the Schedule are assistance received directly from the federal government or indirectly through entities from outside the State. When monies are received by one state grantee agency and re-distributed (expended) to another state grantee agency (i.e. a subaward of funds by the primary recipient state grantee agency to a subrecipient state grantee agency), the federal financial assistance is reflected in the primary receiving/expending state grantee agency's accounts. This is to avoid duplication and the overstatement of the aggregate level of federal financial assistance expended by the State.
De Minimis Rate Used: Both
Rate Explanation: The Board of Regents Central Office claimed the 10 percent de minimis cost rate during fiscal year 2022 for ALN 47.083 Integrative Activities. This was the only state agency that claimed the de minimis cost rate during fiscal year 2022.
Department of Energy (DOE) programs were funded in part by Petroleum Violation Escrow (PVE) funds which represent the States share of settlement proceeds in various lawsuits between the Federal Government and oil producers. During fiscal year 2022, the South Dakota Department of Tourism had $356,105 in expenditures from the trust fund in support of DOE programs and received $1,944,979 in loan payments. These expenditures are not included on the Schedule.
Title: Note 3N - Child Support Enforcement Program Title IV-A Collections
Accounting Policies: A.Reporting Entity - The accompanying Schedule includes all federal financial assistance programs administered by the State for the fiscal year ended June 30, 2022, except for programs administered by the South Dakota Housing Development Authority, which has elected to have its own Single Audit as described in Note 3P.B.Basis of Presentation - The information in the Schedule is presented in accordance with Uniform Guidance.1.Federal Awards - Federal financial assistance is defined in the Uniform Guidance as assistance that non-federal entities receive or administer in the form of grants, cooperative agreements, non-cash contributions or donations of property, direct appropriations, food commodities, loans, loan guarantees, interest subsidies, insurance, and other financial assistance, but does not include amounts received as reimbursement for services rendered to individuals for Medicare and Medicaid. The Catalog of Federal Domestic Assistance is a government-wide compendium of individual federal programs. Each program included in the catalog is assigned a five-digit Assistance Listing Number (ALN) and program name. The accompanying schedule and footnotes reflect the program names and ALNs assigned by the https:sam.gov website. Federal financial assistance programs and contracts which have not been assigned an ALN or, where management has been unable to determine the ALN, are identified with a two-digit number that identifies the federal awarding agency followed by UNKNOWN. 2.Clusters of Programs Closely related programs with different ALNs which share common compliance requirements are considered clusters of programs, as determined by the Office of Management and Budget (OMB). Most clusters of programs are contained within a single federal awarding agency and are reported on the Schedule under the respective awarding agency. Two clusters, the Research and Development Cluster and the Student Financial Assistance Cluster, have awards from two or more federal agencies. These clusters are reported on the Schedule in total under each federal awarding agency, with the detail for each individual award being shown by federal awarding agency at the bottom of the Schedule.3.Pandemic Funding Program expenditures of funds awarded in response to the Coronavirus Pandemic are identified with COVID-19 in the Program Title.C.Basis of Accounting - The information presented in the Schedule is presented on the cash basis of accounting, which is consistent with other federal grant reports, except for the Unemployment Insurance program (ALN 17.225), which is reported on the accrual basis. The States basic financial statements are reported on the modified accrual or the accrual basis of accounting and, therefore, the Schedule's data may not be directly traceable to the basic financial statements. D.Expenditures and Expenses - All federal expenditures included in the Schedule are assistance received directly from the federal government or indirectly through entities from outside the State. When monies are received by one state grantee agency and re-distributed (expended) to another state grantee agency (i.e. a subaward of funds by the primary recipient state grantee agency to a subrecipient state grantee agency), the federal financial assistance is reflected in the primary receiving/expending state grantee agency's accounts. This is to avoid duplication and the overstatement of the aggregate level of federal financial assistance expended by the State.
De Minimis Rate Used: Both
Rate Explanation: The Board of Regents Central Office claimed the 10 percent de minimis cost rate during fiscal year 2022 for ALN 47.083 Integrative Activities. This was the only state agency that claimed the de minimis cost rate during fiscal year 2022.
The amount of expenditures reported for the Child Support Enforcement program (ALN 93.563) was not reduced by $2,988,793 which is the federal share of prior quarters Title IV-A collections retained to fund the Child Support Enforcement program during fiscal year 2022.
Title: Note 3O - Donated PPE related to COVID-19 Pandemic (UNAUDITED)
Accounting Policies: A.Reporting Entity - The accompanying Schedule includes all federal financial assistance programs administered by the State for the fiscal year ended June 30, 2022, except for programs administered by the South Dakota Housing Development Authority, which has elected to have its own Single Audit as described in Note 3P.B.Basis of Presentation - The information in the Schedule is presented in accordance with Uniform Guidance.1.Federal Awards - Federal financial assistance is defined in the Uniform Guidance as assistance that non-federal entities receive or administer in the form of grants, cooperative agreements, non-cash contributions or donations of property, direct appropriations, food commodities, loans, loan guarantees, interest subsidies, insurance, and other financial assistance, but does not include amounts received as reimbursement for services rendered to individuals for Medicare and Medicaid. The Catalog of Federal Domestic Assistance is a government-wide compendium of individual federal programs. Each program included in the catalog is assigned a five-digit Assistance Listing Number (ALN) and program name. The accompanying schedule and footnotes reflect the program names and ALNs assigned by the https:sam.gov website. Federal financial assistance programs and contracts which have not been assigned an ALN or, where management has been unable to determine the ALN, are identified with a two-digit number that identifies the federal awarding agency followed by UNKNOWN. 2.Clusters of Programs Closely related programs with different ALNs which share common compliance requirements are considered clusters of programs, as determined by the Office of Management and Budget (OMB). Most clusters of programs are contained within a single federal awarding agency and are reported on the Schedule under the respective awarding agency. Two clusters, the Research and Development Cluster and the Student Financial Assistance Cluster, have awards from two or more federal agencies. These clusters are reported on the Schedule in total under each federal awarding agency, with the detail for each individual award being shown by federal awarding agency at the bottom of the Schedule.3.Pandemic Funding Program expenditures of funds awarded in response to the Coronavirus Pandemic are identified with COVID-19 in the Program Title.C.Basis of Accounting - The information presented in the Schedule is presented on the cash basis of accounting, which is consistent with other federal grant reports, except for the Unemployment Insurance program (ALN 17.225), which is reported on the accrual basis. The States basic financial statements are reported on the modified accrual or the accrual basis of accounting and, therefore, the Schedule's data may not be directly traceable to the basic financial statements. D.Expenditures and Expenses - All federal expenditures included in the Schedule are assistance received directly from the federal government or indirectly through entities from outside the State. When monies are received by one state grantee agency and re-distributed (expended) to another state grantee agency (i.e. a subaward of funds by the primary recipient state grantee agency to a subrecipient state grantee agency), the federal financial assistance is reflected in the primary receiving/expending state grantee agency's accounts. This is to avoid duplication and the overstatement of the aggregate level of federal financial assistance expended by the State.
De Minimis Rate Used: Both
Rate Explanation: The Board of Regents Central Office claimed the 10 percent de minimis cost rate during fiscal year 2022 for ALN 47.083 Integrative Activities. This was the only state agency that claimed the de minimis cost rate during fiscal year 2022.
(Unaudited) During fiscal year ended June 30, 2022, the State of South Dakota received inventory from the federal government to assist in the fight against the global COVID-19 pandemic. The State of South Dakota had a remaining amount of $2,157,089 from prior fiscal years. The State received $277,500 in fiscal year 2022 and used a total of $1,770,833 throughout the fiscal year. Because donated PPE has no bearing on the single audit, this footnote was not audited as part of the Single Audit.
Title: Note 3P - South Dakota Housing Development Authority
Accounting Policies: A.Reporting Entity - The accompanying Schedule includes all federal financial assistance programs administered by the State for the fiscal year ended June 30, 2022, except for programs administered by the South Dakota Housing Development Authority, which has elected to have its own Single Audit as described in Note 3P.B.Basis of Presentation - The information in the Schedule is presented in accordance with Uniform Guidance.1.Federal Awards - Federal financial assistance is defined in the Uniform Guidance as assistance that non-federal entities receive or administer in the form of grants, cooperative agreements, non-cash contributions or donations of property, direct appropriations, food commodities, loans, loan guarantees, interest subsidies, insurance, and other financial assistance, but does not include amounts received as reimbursement for services rendered to individuals for Medicare and Medicaid. The Catalog of Federal Domestic Assistance is a government-wide compendium of individual federal programs. Each program included in the catalog is assigned a five-digit Assistance Listing Number (ALN) and program name. The accompanying schedule and footnotes reflect the program names and ALNs assigned by the https:sam.gov website. Federal financial assistance programs and contracts which have not been assigned an ALN or, where management has been unable to determine the ALN, are identified with a two-digit number that identifies the federal awarding agency followed by UNKNOWN. 2.Clusters of Programs Closely related programs with different ALNs which share common compliance requirements are considered clusters of programs, as determined by the Office of Management and Budget (OMB). Most clusters of programs are contained within a single federal awarding agency and are reported on the Schedule under the respective awarding agency. Two clusters, the Research and Development Cluster and the Student Financial Assistance Cluster, have awards from two or more federal agencies. These clusters are reported on the Schedule in total under each federal awarding agency, with the detail for each individual award being shown by federal awarding agency at the bottom of the Schedule.3.Pandemic Funding Program expenditures of funds awarded in response to the Coronavirus Pandemic are identified with COVID-19 in the Program Title.C.Basis of Accounting - The information presented in the Schedule is presented on the cash basis of accounting, which is consistent with other federal grant reports, except for the Unemployment Insurance program (ALN 17.225), which is reported on the accrual basis. The States basic financial statements are reported on the modified accrual or the accrual basis of accounting and, therefore, the Schedule's data may not be directly traceable to the basic financial statements. D.Expenditures and Expenses - All federal expenditures included in the Schedule are assistance received directly from the federal government or indirectly through entities from outside the State. When monies are received by one state grantee agency and re-distributed (expended) to another state grantee agency (i.e. a subaward of funds by the primary recipient state grantee agency to a subrecipient state grantee agency), the federal financial assistance is reflected in the primary receiving/expending state grantee agency's accounts. This is to avoid duplication and the overstatement of the aggregate level of federal financial assistance expended by the State.
De Minimis Rate Used: Both
Rate Explanation: The Board of Regents Central Office claimed the 10 percent de minimis cost rate during fiscal year 2022 for ALN 47.083 Integrative Activities. This was the only state agency that claimed the de minimis cost rate during fiscal year 2022.
The South Dakota Housing Development Authority (SDHDA) is a discretely presented component unit of the State. The SDHDA has chosen to have its own separate Single Audit performed and has reported its federal expenditures, including loan information, in its own SEFA. For SEFA reporting, the SDHDA was treated as a subrecipient for Coronavirus Relief Funds (ALN 21.019). For fiscal year ending June 30, 2022, the SDHDA received $1,358,827 from the State. Copies of the SDHDA Single Audit are available from the Department of Legislative Audit, 427 South Chapelle, c/o 500 East Capitol, by calling (605) 773-3595, or online at https:legislativeaudit.sd.gov/reports/reports.aspx.