Notes to SEFA
Title: Note 3: Subrecipients
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of DuPage Area Occupational Education System and is presented on the modified accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the Office of Management and Budget Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the Basic financial statements.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Of the federal expenditures presented in the schedule, DuPage Area Occupational Education System provided federal awards to subrecipients as follows: Perkins IIC - Secondary/School District 86 84.048 $48,203
Perkins IIC - Secondary/School District 87 84.048 $107,694
Perkins IIC - Secondary/School District 88 84.048 $60,584
Perkins IIC - Secondary/School District 94 84.048 $36,669
Perkins IIC - Secondary/School District 99 84.048 $58,051
Perkins IIC - Secondary/School District 100 84.048 $22,590
Perkins IIC - Secondary/School District 108 84.048 $27,465
Perkins IIC - Secondary/School District 200 84.048 $36,010
Perkins IIC - Secondary/School District 201 84.048 $5,516
Perkins IIC - Secondary/School District 202 84.048 $6,409
Perkins IIC - Secondary/School District 203 84.048 $46,107
Perkins IIC - Secondary/School District 204 Indian Prairie 84.048 $74,619
Perkins IIC - Secondary/School District 204 Lyons 84.048 $40,703
Perkins IIC - Secondary/School District 205 84.048 $6,252
Title: Note 4: Non-Cash Assistance
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of DuPage Area Occupational Education System and is presented on the modified accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the Office of Management and Budget Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the Basic financial statements.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The following amounts were expended in the form of non-cash assistance by DuPage Area Occupational Education System and should be included in the Schedule of Expenditures of Federal Awards: NON-CASH COMMODITIES (AL 10.555)**: $0 OTHER NON-CASH ASSISTANCE - DEPT. OF DEFENSE FRUITS & VEGETABLES: $0 Total Non-Cash: $0
Title: Note 5: Other Information
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of DuPage Area Occupational Education System and is presented on the modified accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the Office of Management and Budget Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the Basic financial statements.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Insurance coverage in effect paid with Federal funds during the fiscal year:
Property: $0
Auto: $0
General Liability: $0
Workers Compensation: $0
Loans/Loan Guarantees Outstanding at June 30: $0
District had Federal grants requiring matching expenditures: No