Notes to SEFA
Title: Assistance Listing Numbers
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the federal grant
activity of Willcox Unified School District No. 13 under programs of the federal government for the
year ended June 30, 2023. The information in the Schedule is presented in accordance with the
requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative
Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).
Because the Schedule presents only a selected portion of the operations of the District, it is not
intended to and does not present the financial position, changes in net position or cash flows of the
District. Expenditures reported on the Schedule are reported on the modified accrual basis of
accounting. Such expenditures are recognized following the cost principles contained in the Uniform
Guidance, wherein certain types of expenditures are not allowable or are limited as to
reimbursement. Any negative amounts shown on the Schedule represent adjustments or credits
made in the normal course of business to amounts reported as expenditures in prior years. Passthrough
entity identifying numbers are presented where available.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis indirect cost rate.
The program titles and Assistance Listing numbers were obtained from the federal or pass‐through
grantor or through sam.gov. If the three‐digit Assistance Listing extension is unknown, there is a U
followed by a two‐digit number in the Assistance Listing extension to identify one or more Federal
award lines from that program. The first Federal program with an unknown three‐digit extension is
indicated with U01 for all award lines associated with that program, the second is U02, etc.