Notes to SEFA
Title: Note 3 - Indirect rate on ESSER GRANTS
Accounting Policies: NOTE I-BASIS OF ACCOUNTING The Schedule of Expenditures of Federal A wards is prepared on the same basis of accounting as the Burlington Edison School District's financial statements. The Burlington-Edison School District uses the modified accrual basis of accounting. Expenditures represent only the federally funded portions of the program. District records should be consulted to determine amounts expended or matched from non-federal sources.
De Minimis Rate Used: Y
Rate Explanation: NOTE 2-FEDERAL DE MINIMIS INDIRECT RATE The Burlington-Edison School District used the federal restricted rate of 3.68%. The Burlington-Edison School District has not elected to use the IO-percent de minimis indirect cost rate allowed under the Uniform Guidance.
The Burlington-Edison School District was awarded the federal unrestricted rate of 10.81 % on the ESSER II grant. The indirect amount claimed was 5.81%. The 9th grade success grant was awarded the federal restricted rate of 3.68%. No indirect rate was claimed.
Title: Note 4 - Indirect rate on ESSER GRANTS
Accounting Policies: NOTE I-BASIS OF ACCOUNTING The Schedule of Expenditures of Federal A wards is prepared on the same basis of accounting as the Burlington Edison School District's financial statements. The Burlington-Edison School District uses the modified accrual basis of accounting. Expenditures represent only the federally funded portions of the program. District records should be consulted to determine amounts expended or matched from non-federal sources.
De Minimis Rate Used: Y
Rate Explanation: NOTE 2-FEDERAL DE MINIMIS INDIRECT RATE The Burlington-Edison School District used the federal restricted rate of 3.68%. The Burlington-Edison School District has not elected to use the IO-percent de minimis indirect cost rate allowed under the Uniform Guidance.
The Burlington-Edison School District was awarded the federal unrestricted rate of 11.14% on ESSER III, ESSER III Learning Loss, ESSER Dual Language, ESSER Heritage and ARP Homeless grants. The indirect amount claimed was 2.42% on ESSER III, 3.42% on ESSER III learning loss, 3.75% on Dual Language, 3.75% on Heritage and 7.25% on the homeless grant.
Title: Note 5 - Indirect rate on ESSER GRANT
Accounting Policies: NOTE I-BASIS OF ACCOUNTING The Schedule of Expenditures of Federal A wards is prepared on the same basis of accounting as the Burlington Edison School District's financial statements. The Burlington-Edison School District uses the modified accrual basis of accounting. Expenditures represent only the federally funded portions of the program. District records should be consulted to determine amounts expended or matched from non-federal sources.
De Minimis Rate Used: Y
Rate Explanation: NOTE 2-FEDERAL DE MINIMIS INDIRECT RATE The Burlington-Edison School District used the federal restricted rate of 3.68%. The Burlington-Edison School District has not elected to use the IO-percent de minimis indirect cost rate allowed under the Uniform Guidance.
The Burlington-Edison School District was awarded the federal unrestricted rate of 13.94% on the ESSER III Attendance and Reengagement grant. The indirect amount claimed was 13.94%.
Title: Note 6 - Noncash awards
Accounting Policies: NOTE I-BASIS OF ACCOUNTING The Schedule of Expenditures of Federal A wards is prepared on the same basis of accounting as the Burlington Edison School District's financial statements. The Burlington-Edison School District uses the modified accrual basis of accounting. Expenditures represent only the federally funded portions of the program. District records should be consulted to determine amounts expended or matched from non-federal sources.
De Minimis Rate Used: Y
Rate Explanation: NOTE 2-FEDERAL DE MINIMIS INDIRECT RATE The Burlington-Edison School District used the federal restricted rate of 3.68%. The Burlington-Edison School District has not elected to use the IO-percent de minimis indirect cost rate allowed under the Uniform Guidance.
The amount of commodities reported on the schedule is the value of commodities distributed by the Burlington-Edison School District during the current year and priced as prescribed by the United States Department of Agriculture, (USDA).
Title: Note 7 - School-wide Program
Accounting Policies: NOTE I-BASIS OF ACCOUNTING The Schedule of Expenditures of Federal A wards is prepared on the same basis of accounting as the Burlington Edison School District's financial statements. The Burlington-Edison School District uses the modified accrual basis of accounting. Expenditures represent only the federally funded portions of the program. District records should be consulted to determine amounts expended or matched from non-federal sources.
De Minimis Rate Used: Y
Rate Explanation: NOTE 2-FEDERAL DE MINIMIS INDIRECT RATE The Burlington-Edison School District used the federal restricted rate of 3.68%. The Burlington-Edison School District has not elected to use the IO-percent de minimis indirect cost rate allowed under the Uniform Guidance.
The Burlington-Edison School District operates a "school-wide program" in three elementary buildings and one A lternative High School. Using federal funding, school-wide programs are designed to upgrade an entire educational program within a school for all students, rather than limit services to certain targeted students. The following federal program amounts were expended by the Burlington-Edison School District in its school wide program: Title I (84.010) $852,290.55.
Title: Note 8 - Donated PPE DOH L2R
Accounting Policies: NOTE I-BASIS OF ACCOUNTING The Schedule of Expenditures of Federal A wards is prepared on the same basis of accounting as the Burlington Edison School District's financial statements. The Burlington-Edison School District uses the modified accrual basis of accounting. Expenditures represent only the federally funded portions of the program. District records should be consulted to determine amounts expended or matched from non-federal sources.
De Minimis Rate Used: Y
Rate Explanation: NOTE 2-FEDERAL DE MINIMIS INDIRECT RATE The Burlington-Edison School District used the federal restricted rate of 3.68%. The Burlington-Edison School District has not elected to use the IO-percent de minimis indirect cost rate allowed under the Uniform Guidance.
The Burlington-Edison School District received donated PPE with a fair market value of $18,600.00 from DOH L2R program that is not be listed on the SEF A itself but noted as un-audited on the notes to the SEF A.