Audit 33642

Title: RISK-BASED AUDIT APPROACH Accounting Policies: Northern Tioga School District (the District) is the reporting entity for financial reporting purposes as defined in Note 1A to the Districts basic financial statements. For purposes of preparing the schedules of expenditures of federal awards, the Districts reporting entity is the same that was used for financial reporting. The accompanying Schedule of Expenditures of Federal Awards includes the grant activity of the District and is presented using the accrual basis of accounting, which is described in Note 1C to the Districts basic financial statements De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The 2022 threshold for determining Type A and Type B programs is $750,000.The following program was audited as major:- Title I Grants to Local Education Agencies, AL #84.010. The amount expended under the program audited as a major federal program for the year ended June 30, 2022, totaled $957,166 or 24.78% of total federal awards expended.

Title: MEDICAL ASSISTANCE Accounting Policies: Northern Tioga School District (the District) is the reporting entity for financial reporting purposes as defined in Note 1A to the Districts basic financial statements. For purposes of preparing the schedules of expenditures of federal awards, the Districts reporting entity is the same that was used for financial reporting. The accompanying Schedule of Expenditures of Federal Awards includes the grant activity of the District and is presented using the accrual basis of accounting, which is described in Note 1C to the Districts basic financial statements De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Access reimbursement received under AL #93.778, Revenue Code 8810 are classified as fee-for-service revenues and are not recognized as federal awards for the purpose of the Schedule of Expenditures of Federal Awards.