Notes to SEFA
Title: Special Education and School Age Parents Program
Accounting Policies: The accompanying schedules of expenditures of federal and state awards includes the federal and state grant activity of the School District of McFarland and is presented on the accrual basis of accounting. The information in this schedule is 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 this schedule 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.
Eligible costs under the State Special Education Program are $5,916,097 for the year ended June 30, 2023. The 2023-2024 aid estimate is $1,863,571.
Title: Food Distribution
Accounting Policies: The accompanying schedules of expenditures of federal and state awards includes the federal and state grant activity of the School District of McFarland and is presented on the accrual basis of accounting. The information in this schedule is 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 this schedule 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.
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 School District of McFarland and is presented on the accrual basis of accounting. The information in this schedule is 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 this schedule 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.