Audit 337314

Title: Notes to Schedule of Federal Awards Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: N/A Note 1 - Basis of Presentation: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the Charter School under programs of the federal government for the year ended June 30, 2024. The information in this Schedule 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). Because the Schedule presents only a selected portion of the operations of the Charter School, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Charter School. Note 2 - Summary of Significant Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The Charter School has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. Note 3 - Pass-Through Funds: The Charter School did not pass through any federal funds to subrecipients. Note 4 - Major Program Selection: The major Federal Award Programs selected for testing are as follows: U.S. Department of Agriculture - Child Nutrition Cluster School Breakfast Program National School Lunch and Snack Program Fresh Fruit and Vegetable Program The requirements of the Office of Management and Budget Uniform Guidance prescribe that all major programs as determined by the auditor on a risk-based approach and/or at least 40% (20% for low-risk auditees) of all federal awards be subject to specific control and compliance testing. For the DC Bilingual Public Charter School, the programs subject to these requirements are as listed above. The total expenditures of these programs represent 28.22% of the total federal expenditures. -41-DC BILINGUAL PUBLIC CHARTER SCHOOL NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE YEAR ENDED JUNE 30, 2024 Note 4 - Major Program Selection: (Continued) Amount of Programs ALN Expenditures Special Education - Grants to States (IDEA, Part B, Section 611) 84.027A $ 103,241 Special Education - Preschool Grants to States (IDEA, Part B, Section 619) 84.173A 2,021 Title I, Part A - Basic Grants to Local Education Agencies 84.010A 165,874 Title II, Part A - Improving Teacher Quality Grants 84.367A 28,858 Title III, Part A - English Language Acquisition 84.365A 21,712 Title IV, Part A - Student Support and Academic Enrichment Grants 84.424A 17,947 Coronavirus Aid, Relief, and Economic Security Act - ESSER III 84.425D 50,235 DC Opportunity Scholarship Program 84.370C 114,392 Stronger Connections Grant (SCG) Program 84.424F 48,330 CSP Replication and Expansion Cohort 1 84.482A 243,395 School Breakfast Program 10.553 65,011* National School Lunch and Snack Program 10.555 221,321* Fresh Fruits and Vegetable Program 10.582 34,212* Child Nutrition Discretionary Grant 10.579 19,132 Total Federal Awards $ 1,135,681 * Denotes Major Program Note 5 - Major Program Disclosure: I. U.S. Department of Agriculture 1) Child Nutrition Cluster The objectives of the child nutrition cluster programs are to (1) assist States in administering food services that provide healthful, nutritious meals to eligible children in public and non-profit private schools, residential child care institutions, and summer recreation programs; and (2) encourage the domestic consumption of nutritious agricultural commodities.