Title: Basis of Presentation
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the District for the two year period from July 1, 2021 through June 30, 2023 and is presented on the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The District generally does not use an indirect cost rate, however, during fiscal years 2022 and 2023 the District used an indirect cost rate for two grants. The District used an indirect cost rate of 2.91% for Education Stabilization Fund-ESSER I (AL 84.425D) and a rate of 2.27% for Education Stabilization Fund-ESSER III (AL 84.425U). These rates were approved by the Montana Office of Public Instruction.
The accompanying schedule of expenditures of federal awards includes the federal grant activity of the District for the two year period from July 1, 2021 through June 30, 2023 and is presented on the modified accrual basis of accounting.
Title: Program Clusters
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the District for the two year period from July 1, 2021 through June 30, 2023 and is presented on the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The District generally does not use an indirect cost rate, however, during fiscal years 2022 and 2023 the District used an indirect cost rate for two grants. The District used an indirect cost rate of 2.91% for Education Stabilization Fund-ESSER I (AL 84.425D) and a rate of 2.27% for Education Stabilization Fund-ESSER III (AL 84.425U). These rates were approved by the Montana Office of Public Instruction.
The Child Nutrition Cluster consists of Assistance Listing (AL) 10.553, 10.555, 10.559, and 10.582 and the Special Education Cluster includes AL 84.027 and 84.173. Each program cluster is treated as one program for major program determination and testing.
Title: Schoolwide Program
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the District for the two year period from July 1, 2021 through June 30, 2023 and is presented on the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The District generally does not use an indirect cost rate, however, during fiscal years 2022 and 2023 the District used an indirect cost rate for two grants. The District used an indirect cost rate of 2.91% for Education Stabilization Fund-ESSER I (AL 84.425D) and a rate of 2.27% for Education Stabilization Fund-ESSER III (AL 84.425U). These rates were approved by the Montana Office of Public Instruction.
The District combined awards from Title I, Part A, Improving Basic Programs (AL 84.010A), Title II, Part A, Teacher and Principal Training and Recruiting Fund (AL 84.367A), Title IV, Part A, Student Support and Academic Enrichment (AL 84.424A), and Title V, Part B, Subpart 2, Rural-Low Income Schools, into a Schoolwide Program to improve overall educational services. These funds are reported under the original funding source on the Schedule of Expenditures of Federal Awards.
Title: Indirect Cost Rate
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the District for the two year period from July 1, 2021 through June 30, 2023 and is presented on the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The District generally does not use an indirect cost rate, however, during fiscal years 2022 and 2023 the District used an indirect cost rate for two grants. The District used an indirect cost rate of 2.91% for Education Stabilization Fund-ESSER I (AL 84.425D) and a rate of 2.27% for Education Stabilization Fund-ESSER III (AL 84.425U). These rates were approved by the Montana Office of Public Instruction.
The District generally does not use an indirect cost rate, however, during fiscal years 2022 and 2023 the District used an indirect cost rate for two grants. The District used an indirect cost rate of 2.91% for Education Stabilization Fund-ESSER I (AL 84.425D) and a rate of 2.27% for Education Stabilization Fund-ESSER III (AL 84.425U). These rates were approved by the Montana Office of Public Instruction.