Audit 348283

Title: NOTE 1 BASIS OF PRESENTATION Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Tempe Union High School District No. 213 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 2 CFR 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 Tempe Union High School District No. 213, it is not intended to and does not present the financial position, changes in net position, or cash flows of Tempe Union High School District No. 213. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Tempe Union High School District No. 213 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 2 CFR 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 Tempe Union High School District No. 213, it is not intended to and does not present the financial position, changes in net position, or cash flows of Tempe Union High School District No. 213.

Title: NOTE 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Tempe Union High School District No. 213 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 2 CFR 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 Tempe Union High School District No. 213, it is not intended to and does not present the financial position, changes in net position, or cash flows of Tempe Union High School District No. 213. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying Schedule is presented using the modified accrual basis of accounting, which is described in Note 1 to the District’s basic financial statements for the year ended June 30, 2024. Commodities are valued at fair values as provided by the U.S. Department of Agriculture.

Title: NOTE 3 INDIRECT COST RATE Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Tempe Union High School District No. 213 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 2 CFR 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 Tempe Union High School District No. 213, it is not intended to and does not present the financial position, changes in net position, or cash flows of Tempe Union High School District No. 213. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Tempe Union High School District No. 213 did not elect to use the 10 percent de minimus indirect cost rate as covered in 2 CFR 200.414. The District used an indirect cost rate that was approved by the Arizona Department of Education.