Audit 33216

Accounting Policies: 1. SIGNIFICANT ACCOUNTING POLICIESOrganizationThe accompanying Schedule of Expenditures of Federal Awards represents all Federal awards administered by the Oriskany Central School District. The School Districts organization is defined in Note 1 to the School Districts basic financial statements.Basis of AccountingThe expenditures in the accompanying schedule are presented on an accrual basis of accounting. The information in this schedule is presented in accordance with the of Title 2 U.S. Code of Federal Regulations Part 200, 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 statementsCluster ProgramsThe following programs are identified by OMB Compliance Supplement to be part of a cluster of programs: U.S. Department of EducationSpecial Education ClusterAL #84.027 Special Education - Grants to States (IDEA, Part B)AL #84.173 Special Education - Preschool Grants (IDEA Preschool)AL #84.027X COVID-19-Special Education - Grants to States (IDEA, Part B)AL #84.173X COVID-19-Special Education - Preschool Grants (IDEA Preschool)Indirect Cost RateThe School District has not elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.