Notes to SEFA
Title: Note 1 General
Accounting Policies: The accompanying schedules of expenditures of federal awards and state financial assistance are presented using the accrual basis of accounting, which is described in Note 1 to the Agency's financial statements.
De Minimis Rate Used: N
Rate Explanation: The Agency has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.
The accompanying schedules of expenditures of federal awards and state financial assistance present the expenditures of all federal financial assistance programs and state financial assistance of the Agency subject to inclusion under the federal and state single audit requirements. The reporting entitiy is defined in Note 1 to the financial statements. The agency has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance
Title: Note 2 Basis of Accounting
Accounting Policies: The accompanying schedules of expenditures of federal awards and state financial assistance are presented using the accrual basis of accounting, which is described in Note 1 to the Agency's financial statements.
De Minimis Rate Used: N
Rate Explanation: The Agency has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.
The accompanying schedules of expenditures of federal awards and state financial assistance are presented using the accrual basis of accounting, which is described in Note 1 to the Agency's financial statements.
Title: Note 3 Other Information
Accounting Policies: The accompanying schedules of expenditures of federal awards and state financial assistance are presented using the accrual basis of accounting, which is described in Note 1 to the Agency's financial statements.
De Minimis Rate Used: N
Rate Explanation: The Agency has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.
No Federal funds were passed through sub-recipients during the 2022-2023 fiscal year
Title: Note 4 Medical Assistance
Accounting Policies: The accompanying schedules of expenditures of federal awards and state financial assistance are presented using the accrual basis of accounting, which is described in Note 1 to the Agency's financial statements.
De Minimis Rate Used: N
Rate Explanation: The Agency has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.
Expenditures presented for Medical School Based Services (SBS) Benefit represent only the federal funds for the program that the District receives from the Wisconsin Department of Health Services (DHS). Districts records should be consulted to determined the total amount expended in the program.