Notes to SEFA
Title: Subrecipients
Accounting Policies: Expenditures reported on the schedules are reported on the modified accrual basis of accounting. Such expendituresare recognized following the cost principles in the Uniform Guidance, wherein certain types of expenditures are notallowable or are limited as to reimbursement. Negative amounts shown on the Schedules represent adjustments orcredits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entityidentifying numbers are presented where applicable.
De Minimis Rate Used: N
Rate Explanation: The District has not elected to use the 10-percent de minimis indirect cost rate as allowed under the UniformGuidance.
The District does not have subrecipients of its federal awards or state financial assistance.
Title: Special Education and School Age Parents Program
Accounting Policies: Expenditures reported on the schedules are reported on the modified accrual basis of accounting. Such expendituresare recognized following the cost principles in the Uniform Guidance, wherein certain types of expenditures are notallowable or are limited as to reimbursement. Negative amounts shown on the Schedules represent adjustments orcredits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entityidentifying numbers are presented where applicable.
De Minimis Rate Used: N
Rate Explanation: The District has not elected to use the 10-percent de minimis indirect cost rate as allowed under the UniformGuidance.
2021 2022 eligible costs under the State Special Education Program are $478,104.
Title: Oversight Agencies
Accounting Policies: Expenditures reported on the schedules are reported on the modified accrual basis of accounting. Such expendituresare recognized following the cost principles in the Uniform Guidance, wherein certain types of expenditures are notallowable or are limited as to reimbursement. Negative amounts shown on the Schedules represent adjustments orcredits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entityidentifying numbers are presented where applicable.
De Minimis Rate Used: N
Rate Explanation: The District has not elected to use the 10-percent de minimis indirect cost rate as allowed under the UniformGuidance.
The Districts federal oversight agency is the U.S. Department of Education. The Districts state cognizant agency is the Wisconsin Department of Public Instruction.