Title: Note 1. Basis of Presentation
Accounting Policies: The accompanying schedule of expenditures of federal awards is presented on the modified accrual basis of accounting. Expendi-tures of federal awards are recognized in the accounting period when the liability is incurred. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, where in certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The District has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance
The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Douglas County School District RE. 1 (the District) for the year ended June 30, 2023. The schedule does not include the federal grant activity of the District’s Charter Schools, discretely presented component units, for grants in which the District is not named as the fiscal agent. Charter Schools federal grant activity in which they are their own fiscal agent will be included in their separately issued audit. All federal awards received directly from federal agencies, as well as federal awards passed through other governmental agencies, are included in the schedule. The information in this schedule is presented in accordance with the requirements of Title 2 CFR Part 200. Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. Because the schedule presents only a select portion of the operations of the District, it is not intended to and does not present the financial position or changes in net position of the District.
Title: Note 2. Significant Account Policies
Accounting Policies: The accompanying schedule of expenditures of federal awards is presented on the modified accrual basis of accounting. Expendi-tures of federal awards are recognized in the accounting period when the liability is incurred. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, where in certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The District has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance
The accompanying schedule of expenditures of federal awards is presented on the modified accrual basis of accounting. Expenditures of federal awards are recognized in the accounting period when the liability is incurred. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, where in certain types of expenditures are not allowable or are limited as to reimbursement.
Title: Note 3. Noncash Assistance
Accounting Policies: The accompanying schedule of expenditures of federal awards is presented on the modified accrual basis of accounting. Expendi-tures of federal awards are recognized in the accounting period when the liability is incurred. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, where in certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The District has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance
The schedule includes federal awards in the form of noncash assistance (food commodities) received during the year in the amount of $5,220,335 from the U.S. Department of Agriculture passed through the State Department of Education and the State Department of Human Services - ALN No. 10.555. The commodities are recognized as expenditures when used by the schools and are valued at current market price.
Title: Note 4. Subrecipients
Accounting Policies: The accompanying schedule of expenditures of federal awards is presented on the modified accrual basis of accounting. Expendi-tures of federal awards are recognized in the accounting period when the liability is incurred. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, where in certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The District has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance
For the year ended June 30, 2023, the District did not pass through any federal grants to subrecipients.
Title: Note 5. Indirect Cost Rate
Accounting Policies: The accompanying schedule of expenditures of federal awards is presented on the modified accrual basis of accounting. Expendi-tures of federal awards are recognized in the accounting period when the liability is incurred. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, where in certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The District has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance
The District has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance
Title: Note 6. Prior Year Expenses Included as 2023 SEFA Expenditures
Accounting Policies: The accompanying schedule of expenditures of federal awards is presented on the modified accrual basis of accounting. Expendi-tures of federal awards are recognized in the accounting period when the liability is incurred. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, where in certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The District has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance
Reported on the SEFA for the year ended June 30, 2023 is $6,082,546 of federal expenditures which were omitted from the SEFA for year ended June 30, 2022 because they were not reimbursed until the 2022-2023 school year, in aggregate for the Emergency Connectivity grant program with the identified assistance listing number 32.009.