Title: Basis of Presentation
Accounting Policies: A Basis of Presentation - The accompanying schedule of expenditures of federal awards has been prepared on the regulatory basis of accounting as defined by the Kansas Municipal Audit and Accounting Guide. 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). Because the schedule presents only a selected portion of the operations of the District, it is not intended to and does not present the financials of the District. B. Catalog of Federal Domestic Assistance (CFDA) numbers are presented for those programs for which such numbers were available. C. The District did not receive Federal direct awards for the year ended June 30, 2024. Federal pass-through programs are presented by the entity through which the District received the federal financial assistance, sorted by the underlying federal funding entity. D. Major Programs - In accordance with Uniform Guidance, major programs for the District are individual programs or a cluster Of programs determined using a risk based analysis. The th reshold for distinguishing Type A and Type B programs was $750,000. Child Nutrition Cluster and the COVID -American Rescue Plan Act (ESSER 3) were determined to be major programs . E. Additional Audits - Granter and regulatory agencies reserve the right to conduct additional audits of the District's grant programs. Such audits may result in disallowed costs to the District. However, management does not believe such audits would result in any disallowed costs that would be material to the District's financial position at June 30, 2024.
De Minimis Rate Used: N
Rate Explanation: Not Applicable
The accompanying schedule of expenditures of federal awards has been prepared on the regulatory basis of accounting as defined by the Kansas Municipal Audit and Accounting Guide. 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). Because the schedule presents only a selected portion of the operations of the District, it is not intended to and does not present the financials of the District.
Title: Catalog of Federal Domestic Assistance
Accounting Policies: A Basis of Presentation - The accompanying schedule of expenditures of federal awards has been prepared on the regulatory basis of accounting as defined by the Kansas Municipal Audit and Accounting Guide. 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). Because the schedule presents only a selected portion of the operations of the District, it is not intended to and does not present the financials of the District. B. Catalog of Federal Domestic Assistance (CFDA) numbers are presented for those programs for which such numbers were available. C. The District did not receive Federal direct awards for the year ended June 30, 2024. Federal pass-through programs are presented by the entity through which the District received the federal financial assistance, sorted by the underlying federal funding entity. D. Major Programs - In accordance with Uniform Guidance, major programs for the District are individual programs or a cluster Of programs determined using a risk based analysis. The th reshold for distinguishing Type A and Type B programs was $750,000. Child Nutrition Cluster and the COVID -American Rescue Plan Act (ESSER 3) were determined to be major programs . E. Additional Audits - Granter and regulatory agencies reserve the right to conduct additional audits of the District's grant programs. Such audits may result in disallowed costs to the District. However, management does not believe such audits would result in any disallowed costs that would be material to the District's financial position at June 30, 2024.
De Minimis Rate Used: N
Rate Explanation: Not Applicable
. Catalog of Federal Domestic Assistance (CFDA) numbers are presented for those programs for which such numbers were available.
Title: Federal Awards
Accounting Policies: A Basis of Presentation - The accompanying schedule of expenditures of federal awards has been prepared on the regulatory basis of accounting as defined by the Kansas Municipal Audit and Accounting Guide. 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). Because the schedule presents only a selected portion of the operations of the District, it is not intended to and does not present the financials of the District. B. Catalog of Federal Domestic Assistance (CFDA) numbers are presented for those programs for which such numbers were available. C. The District did not receive Federal direct awards for the year ended June 30, 2024. Federal pass-through programs are presented by the entity through which the District received the federal financial assistance, sorted by the underlying federal funding entity. D. Major Programs - In accordance with Uniform Guidance, major programs for the District are individual programs or a cluster Of programs determined using a risk based analysis. The th reshold for distinguishing Type A and Type B programs was $750,000. Child Nutrition Cluster and the COVID -American Rescue Plan Act (ESSER 3) were determined to be major programs . E. Additional Audits - Granter and regulatory agencies reserve the right to conduct additional audits of the District's grant programs. Such audits may result in disallowed costs to the District. However, management does not believe such audits would result in any disallowed costs that would be material to the District's financial position at June 30, 2024.
De Minimis Rate Used: N
Rate Explanation: Not Applicable
The District did not receive Federal direct awards for the year ended June 30, 2024. Federal pass-through programs are presented by the entity through which the District received the federal financial assistance, sorted by the underlying federal funding entity
Title: Major Programs
Accounting Policies: A Basis of Presentation - The accompanying schedule of expenditures of federal awards has been prepared on the regulatory basis of accounting as defined by the Kansas Municipal Audit and Accounting Guide. 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). Because the schedule presents only a selected portion of the operations of the District, it is not intended to and does not present the financials of the District. B. Catalog of Federal Domestic Assistance (CFDA) numbers are presented for those programs for which such numbers were available. C. The District did not receive Federal direct awards for the year ended June 30, 2024. Federal pass-through programs are presented by the entity through which the District received the federal financial assistance, sorted by the underlying federal funding entity. D. Major Programs - In accordance with Uniform Guidance, major programs for the District are individual programs or a cluster Of programs determined using a risk based analysis. The th reshold for distinguishing Type A and Type B programs was $750,000. Child Nutrition Cluster and the COVID -American Rescue Plan Act (ESSER 3) were determined to be major programs . E. Additional Audits - Granter and regulatory agencies reserve the right to conduct additional audits of the District's grant programs. Such audits may result in disallowed costs to the District. However, management does not believe such audits would result in any disallowed costs that would be material to the District's financial position at June 30, 2024.
De Minimis Rate Used: N
Rate Explanation: Not Applicable
In accordance with Uniform Guidance, major programs for the District are individual programs or a cluster Of programs determined using a risk based analysis. The th reshold for distinguishing Type A and Type B programs was $750,000. Child Nutrition Cluster and the COVID -American Rescue Plan Act (ESSER 3) were determined to be major programs .
Title: Additional Audits
Accounting Policies: A Basis of Presentation - The accompanying schedule of expenditures of federal awards has been prepared on the regulatory basis of accounting as defined by the Kansas Municipal Audit and Accounting Guide. 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). Because the schedule presents only a selected portion of the operations of the District, it is not intended to and does not present the financials of the District. B. Catalog of Federal Domestic Assistance (CFDA) numbers are presented for those programs for which such numbers were available. C. The District did not receive Federal direct awards for the year ended June 30, 2024. Federal pass-through programs are presented by the entity through which the District received the federal financial assistance, sorted by the underlying federal funding entity. D. Major Programs - In accordance with Uniform Guidance, major programs for the District are individual programs or a cluster Of programs determined using a risk based analysis. The th reshold for distinguishing Type A and Type B programs was $750,000. Child Nutrition Cluster and the COVID -American Rescue Plan Act (ESSER 3) were determined to be major programs . E. Additional Audits - Granter and regulatory agencies reserve the right to conduct additional audits of the District's grant programs. Such audits may result in disallowed costs to the District. However, management does not believe such audits would result in any disallowed costs that would be material to the District's financial position at June 30, 2024.
De Minimis Rate Used: N
Rate Explanation: Not Applicable
Granter and regulatory agencies reserve the right to conduct additional audits of the District's grant programs. Such audits may result in disallowed costs to the District. However, management does not believe such audits would result in any disallowed costs that would be material to the District's financial position at June 30, 2024.