Title: Subrecipients
Accounting Policies: The accompanying schedules of expenditures of federal and state awards includes the federal and state grant activity of the Adams-Friendship Area School District and are presented on the accrual basis of accounting. The information in these schedules are presented in accordance with the requirements of Title 2. U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and the State Single Audit Guidelines, issued by the Wisconsin Department of Administration. Therefore, some amounts presented in these schedules may differ from amounts presented in, or used in the preparation of the financial statements.
De Minimis Rate Used: N
Rate Explanation: The District does not use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
There were no awards passed through to subrecipients.
Title: Special Education and School Age Parents
Accounting Policies: The accompanying schedules of expenditures of federal and state awards includes the federal and state grant activity of the Adams-Friendship Area School District and are presented on the accrual basis of accounting. The information in these schedules are presented in accordance with the requirements of Title 2. U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and the State Single Audit Guidelines, issued by the Wisconsin Department of Administration. Therefore, some amounts presented in these schedules may differ from amounts presented in, or used in the preparation of the financial statements.
De Minimis Rate Used: N
Rate Explanation: The District does not use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
2022-2023 eligible costs under the State Special Education Program are $3,342,778 The prorated aid estimate for 2023-2024 is $1,052,975.
Title: Medical Assistance Program
Accounting Policies: The accompanying schedules of expenditures of federal and state awards includes the federal and state grant activity of the Adams-Friendship Area School District and are presented on the accrual basis of accounting. The information in these schedules are presented in accordance with the requirements of Title 2. U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and the State Single Audit Guidelines, issued by the Wisconsin Department of Administration. Therefore, some amounts presented in these schedules may differ from amounts presented in, or used in the preparation of the financial statements.
De Minimis Rate Used: N
Rate Explanation: The District does not use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
Expenditures presented for the Medical Assistance Program – School-Based Services represent only the federal funds received from the Wisconsin Department of Health Services. District records should be consulted to determine the total amount expended for this program. Medical Assistance Program – School-Based Services, listed as a federal award, was considered a major state program.
Title: Food Distribution
Accounting Policies: The accompanying schedules of expenditures of federal and state awards includes the federal and state grant activity of the Adams-Friendship Area School District and are presented on the accrual basis of accounting. The information in these schedules are presented in accordance with the requirements of Title 2. U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and the State Single Audit Guidelines, issued by the Wisconsin Department of Administration. Therefore, some amounts presented in these schedules may differ from amounts presented in, or used in the preparation of the financial statements.
De Minimis Rate Used: N
Rate Explanation: The District does not use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
Nonmonetary assistance is reported in the schedule at the fair market value of the commodities received and disbursed.