Title: Subrecipients
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Western CUSD 12 and is presented on the cash 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, Western CUSD 12 did not provide any federal awards to subreceipients.
Title: Non-Cash Assistance
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Western CUSD 12 and is presented on the cash 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 Western CUSD 12 and should be included in the Schedule of Expenditures of Federal Awards: NON-CASH COMMODITIES (AL NUMBER 10.555) $33,648. Total non-cash assistance amounts to $33,648.
Title: Other Information
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Western CUSD 12 and is presented on the cash 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.
Western CUSD 12 did not expend any federal awards for insurance coverage, nor did it have any federal loans or loan guarantees in effect at June 30, 2023. Western CUSD 12 did not have federal grants requiring matching expenditures.
Title: Reconciliation of SEFA to Financial Statement Expenditures
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Western CUSD 12 and is presented on the cash 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.
Total expenditures per SEFA $2,487,140 LESS $33,648 government-donated commodities not reported in the financial statements LESS $840 Medicaid Administrative Assessment of 4% not reported in the financial statements LESS Expenditures per 06/30/23 Expenditure Report not in books- Expenditures removed on cumulative Expenditure Report filed 09/30/23 (ESSER, 2022-4998-E2, AL 84.425U) $49,588 EQUALS $2,403,064 total federal expenditures per the statements of revenue received, expenditures disbursed, other financing sources (uses), and changes in fund balance.