Notes to SEFA
Title: INDIRECT RATE ON ESSER GRANTS
Accounting Policies: The Schedule of Expenditures of Federal Awards is prepared on the same basis of accounting as the Burlington-Edison School Districts 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: N
Rate Explanation: The Burlington-Edison School District used the federal restricted rate of 3.93%. The Burlington-Edison School District has not elected to use the 10-percent de mimimus indirect cost rate allowed under the Uniform Guidance.
The Burlington-Edison School District used the federal unrestricted rate of 10.81% on ESSER and ESSER II grants.
Title: INDIRECT RATE ON ESSER GRANTS
Accounting Policies: The Schedule of Expenditures of Federal Awards is prepared on the same basis of accounting as the Burlington-Edison School Districts 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: N
Rate Explanation: The Burlington-Edison School District used the federal restricted rate of 3.93%. The Burlington-Edison School District has not elected to use the 10-percent de mimimus indirect cost rate allowed under the Uniform Guidance.
The Burlington-Edison School District used the federal unrestricted rate of 11.14% on ESSER III and ESSER III Learning Loss grants.
Title: NONCASH AWARDS
Accounting Policies: The Schedule of Expenditures of Federal Awards is prepared on the same basis of accounting as the Burlington-Edison School Districts 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: N
Rate Explanation: The Burlington-Edison School District used the federal restricted rate of 3.93%. The Burlington-Edison School District has not elected to use the 10-percent de mimimus 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: SCHOOL-WIDE PROGRAMS
Accounting Policies: The Schedule of Expenditures of Federal Awards is prepared on the same basis of accounting as the Burlington-Edison School Districts 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: N
Rate Explanation: The Burlington-Edison School District used the federal restricted rate of 3.93%. The Burlington-Edison School District has not elected to use the 10-percent de mimimus indirect cost rate allowed under the Uniform Guidance.
The Burlington-Edison School District operates a school-wide program in three elementary buildings and one Alternative 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) $1,013,728.76.