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 federaland state award activity of the District under programs of the federal and state government for the year endedJune 30, 2022. The information in these schedules is presented in accordance with the requirements of Title 2U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and AuditRequirements for Federal Awards ("Uniform Guidance") and State of Wisconsin Single Audit Guidelines. Becausethe schedules present only a selected portion of the operations of the District, it is not intended to, and does not,present the financial position, changes in net position, or cash flows of the District. Expenditures reported on theschedules are reported on the accrual basis of accounting. Such expenditures are recognized following the costprinciples contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or arelimited as to reimbursement. Negative amounts shown on the schedules represent adjustments or credits madein the normal course of business to amounts reported as expenditures in prior years.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
2021-2022 eligible costs under the State Special Education Program are $946,941.