Title: BASIS OF PRESENTATION
Accounting Policies: The Schedule of Expenditures of Federal Awards includes the federal grant activity of the City of
Dublin Board of Education (the “School District”) and is presented on the accrual basis of accounting.
The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code
of Federal Regulations (“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 financial
statements.
De Minimis Rate Used: N
Rate Explanation: The School District elected not to use the 10% de minimis cost rate for the year ended June 30, 2021.
The Schedule of Expenditures of Federal Awards includes the federal grant activity of the City of
Dublin Board of Education (the “School District”) and is presented on the accrual basis of accounting.
The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code
of Federal Regulations (“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 financial
statements.
Title: DONATED EXPENDABLE EQUIPMENT
Accounting Policies: The Schedule of Expenditures of Federal Awards includes the federal grant activity of the City of
Dublin Board of Education (the “School District”) and is presented on the accrual basis of accounting.
The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code
of Federal Regulations (“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 financial
statements.
De Minimis Rate Used: N
Rate Explanation: The School District elected not to use the 10% de minimis cost rate for the year ended June 30, 2021.
The COVID-19 Elementary and Secondary School Emergency Relief Fund includes $1,163 of noncash
expenditures in the form of Wi-Fi rangers, purchased for student use in response to the COVID-
19 pandemic.
Title: NON-CASH AWARDS - UNAUDITED
Accounting Policies: The Schedule of Expenditures of Federal Awards includes the federal grant activity of the City of
Dublin Board of Education (the “School District”) and is presented on the accrual basis of accounting.
The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code
of Federal Regulations (“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 financial
statements.
De Minimis Rate Used: N
Rate Explanation: The School District elected not to use the 10% de minimis cost rate for the year ended June 30, 2021.
In response to the COVID-19 pandemic, the Federal Emergency Management and Homeland
Security (“FEMA”) donated personal protective equipment (“PPE”) with an estimated fair market value
of $81,228 to the City of Dublin Board of Education. This amount is not included in the Schedule of
Expenditures of Federal Awards and is not subject to audit.
Title: DE MINIMIS COST RATE
Accounting Policies: The Schedule of Expenditures of Federal Awards includes the federal grant activity of the City of
Dublin Board of Education (the “School District”) and is presented on the accrual basis of accounting.
The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code
of Federal Regulations (“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 financial
statements.
De Minimis Rate Used: N
Rate Explanation: The School District elected not to use the 10% de minimis cost rate for the year ended June 30, 2021.
The School District elected not to use the 10% de minimis cost rate for the year ended June 30, 2021.
Title: SUBRECIPIENTS
Accounting Policies: The Schedule of Expenditures of Federal Awards includes the federal grant activity of the City of
Dublin Board of Education (the “School District”) and is presented on the accrual basis of accounting.
The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code
of Federal Regulations (“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 financial
statements.
De Minimis Rate Used: N
Rate Explanation: The School District elected not to use the 10% de minimis cost rate for the year ended June 30, 2021.
The School District did not pass through any funds to subrecipients for the year ended June 30, 2021.
Title: TRANSFERS
Accounting Policies: The Schedule of Expenditures of Federal Awards includes the federal grant activity of the City of
Dublin Board of Education (the “School District”) and is presented on the accrual basis of accounting.
The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code
of Federal Regulations (“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 financial
statements.
De Minimis Rate Used: N
Rate Explanation: The School District elected not to use the 10% de minimis cost rate for the year ended June 30, 2021.
During the year ended June 30, 2021, $126,858 was transferred from the Title IV – Part A Student
Support and Academic Enrichment program, to the Title I, Grants to Local Educational Agencies
program. Expenditures of transfers are reflected within the receiving program.