Title: Basis of Presentation
Accounting Policies: Expenditures reported on the Schedule are reported on the same basis of accounting as the basic financial statements. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The accompanying schedule of expenditure of federal awards (the Schedule) includes the federal grant activity of Gogebic-Ontonagon Intermediate School District under programs of the federal government for the year ended June 30, 2022. The information in this Schedule is presented in accordance with 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 Gogebic-Ontonagon Intermediate School District, it is not intended to and does not present the financial position, changes in net position, or cash flows, as applicable, of Gogebic-Ontonagon Intermediate School District.
Title: Grant Section Auditor Report
Accounting Policies: Expenditures reported on the Schedule are reported on the same basis of accounting as the basic financial statements. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Management has utilized the MDE NexSys Grant, Application and Cash Management System Grant Auditor Report (GAR) in preparing the Schedule of Expenditures of Federal Awards.
Title: Federal Income Reconciliation
Accounting Policies: Expenditures reported on the Schedule are reported on the same basis of accounting as the basic financial statements. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Grant ExpendituresPer ScheduleFederalof FederalRevenue PerFinancialFinancialAssistanceStatementsDifferenceRural Education Achievement Program $18,504 $18,504 $- Title I, Region 3 Partnership Grant 316,372 316,372 - Migrant Education, Regional ISD Partnership Grant 4,811 4,811 - Career and Technical Education - Perkins 108,730 108,730 - Title IXA, Regional ISD Partnership Grant 49,731 49,731 - Title V, Regional ISD Partnership Grant 5,818 5,818 - Title IIIA, Regional ISD Partnership Grant 15,225 15,225 - Title IIA, Region 3 Partnership Grant 105,666 105,666 - Education Stabilization Fund 3,696 3,696 - Child Care Stabilization Funds - 73,770 (73,770)Special Education Cluster 783,824 386,630 397,194 Special Education - Grants for Infants and Families 38,442 - 38,442 Preschool Development Grants Birth-5 49,579 47,079 2,500 Medicaid Cluster 440,373 440,373 - Health Resource Advocate (HRA) Grant 190,975 - 190,975 Pandemic EBT Local Level Costs 614 614 - $2,132,360 $1,577,019 $555,341