Notes to SEFA
Title: Basis of Presentation
Accounting Policies: The accompanying schedules of expenditures of federal and state awards (the Schedules) include the federal and state award activity of the School District of New Berlin (the District) under programs of the federal and state government for the year ended June 30, 2024. The information in these schedules is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and the State Single Audit Guidelines. Because the Schedules present only a selected portion of the operations of the District, they are not intended to and do not present the financial position or changes in net position of the District.
De Minimis Rate Used: N
Rate Explanation: The District has not elected to use the 10% de minimis indirect cost rate.
The accompanying schedules of expenditures of federal and state awards (the Schedules) include the federal and state award activity of the School District of New Berlin (the District) under programs of the federal and state government for the year ended June 30, 2024. The information in these schedules is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and the State Single Audit Guidelines. Because the Schedules present only a selected portion of the operations of the District, they are not intended to and do not present the financial position or changes in net position of the District.
Title: Special Education and School Age Parents Program
Accounting Policies: The accompanying schedules of expenditures of federal and state awards (the Schedules) include the federal and state award activity of the School District of New Berlin (the District) under programs of the federal and state government for the year ended June 30, 2024. The information in these schedules is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and the State Single Audit Guidelines. Because the Schedules present only a selected portion of the operations of the District, they are not intended to and do not present the financial position or changes in net position of the District.
De Minimis Rate Used: N
Rate Explanation: The District has not elected to use the 10% de minimis indirect cost rate.
Eligible costs for special education under project 011 were $8,600,748 for the year ended June 30, 2024.
Title: Oversight Agency
Accounting Policies: The accompanying schedules of expenditures of federal and state awards (the Schedules) include the federal and state award activity of the School District of New Berlin (the District) under programs of the federal and state government for the year ended June 30, 2024. The information in these schedules is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and the State Single Audit Guidelines. Because the Schedules present only a selected portion of the operations of the District, they are not intended to and do not present the financial position or changes in net position of the District.
De Minimis Rate Used: N
Rate Explanation: The District has not elected to use the 10% de minimis indirect cost rate.
The District's federal oversight agency for audit is the U.S. Department of Education. The District's state cognizant agency is the Wisconsin Department of Public Instruction.
Title: Pass-Through Agencies
Accounting Policies: The accompanying schedules of expenditures of federal and state awards (the Schedules) include the federal and state award activity of the School District of New Berlin (the District) under programs of the federal and state government for the year ended June 30, 2024. The information in these schedules is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and the State Single Audit Guidelines. Because the Schedules present only a selected portion of the operations of the District, they are not intended to and do not present the financial position or changes in net position of the District.
De Minimis Rate Used: N
Rate Explanation: The District has not elected to use the 10% de minimis indirect cost rate.
The District received federal awards from the following pass-through agencies:
WI DPI Wisconsin Department of Public Instruction
WI DHS Wisconsin Department of Health Services
CESA 1 Cooperative Educational Service Agency 1
WCTC Waukesha County Technical College