FAC Explorer

Audit 2993

FY End
2022-06-30
Total Expended
$760,486
Findings
0
Programs
12
Organization: Philipsburg School District No.1 (MT)
Year: 2022 Accepted: 2023-11-13
Auditor: Donald Nolan Davies PC CPA

Organization Exclusion Status:

Findings

No findings recorded

Programs

ALN Program Spent Major Findings
84.371 Striving Readers $213,178 Yes 0
10.555 National School Lunch Program $95,580 - 0
84.010 Title I Grants to Local Educational Agencies $54,159 - 0
10.553 School Breakfast Program $15,986 - 0
84.424 Student Support and Academic Enrichment Program $10,028 - 0
84.367 Improving Teacher Quality State Grants $8,366 - 0
84.425 Education Stabilization Fund $7,160 Yes 0
10.559 Summer Food Service Program for Children $6,353 - 0
10.582 Fresh Fruit and Vegetable Program $5,351 - 0
84.048 Career and Technical Education -- Basic Grants to States $3,009 - 0
84.358 Rural Education $2,578 - 0
10.774 Montana Team Nutrition $2,091 - 0

Contacts

Name Title Type
JABWTRV354Q4 Catherine Babbitt Auditee
4068593232 Donald Davies Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation - Accounting Policies Accounting Policies: The accounting policies used in preparing the schedule of expenditures of federal awards are the same as those used in the preparation of the fund financial statements as described in Note 1. B to the financial statements (Fund Financial Statements) except that school breakfast, lunch, and snack federal reimbursement revenues and food commodities received are also reported as expenditures De Minimis Rate Used: N Rate Explanation: The School did not elect to use the 10% de minimis indirect cost rate. The accounting policies used in preparing the schedule of expenditures of federal awards are the same as those used in the preparation of the fund financial statements as described in Note 1. B to the financial statements (Fund Financial Statements) except that school breakfast, lunch, and snack federal reimbursement revenues and food commodities received are also reported as expenditures.
Title: Program Clusters Accounting Policies: The accounting policies used in preparing the schedule of expenditures of federal awards are the same as those used in the preparation of the fund financial statements as described in Note 1. B to the financial statements (Fund Financial Statements) except that school breakfast, lunch, and snack federal reimbursement revenues and food commodities received are also reported as expenditures De Minimis Rate Used: N Rate Explanation: The School did not elect to use the 10% de minimis indirect cost rate. The Child Nutrition Cluster consists of CFDA 10.553, 10.555, 10.556, 10.559, and 10.582. Each program cluster is treated as one program for major program determination and testing.
Title: Indirect Cost Rate Accounting Policies: The accounting policies used in preparing the schedule of expenditures of federal awards are the same as those used in the preparation of the fund financial statements as described in Note 1. B to the financial statements (Fund Financial Statements) except that school breakfast, lunch, and snack federal reimbursement revenues and food commodities received are also reported as expenditures De Minimis Rate Used: N Rate Explanation: The School did not elect to use the 10% de minimis indirect cost rate. The School did not elect to use the 10% de minimis indirect cost rate.