Audit 357440

Title: Note 1 – Basis of Accounting Accounting Policies: This Schedule is prepared on the same basis of accounting as the San Juan Island School District’s financial statements. The district uses the modified accrual basis of accounting. Expenditures represent only the federally funded portions of the program. District records should be consulted to determine amounts expended or matched from non-federal sources. De Minimis Rate Used: N Rate Explanation: The San Juan Island School District has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The district used the following federal restricted rates. 17.25% for ESSER III, award ID# 0138019 and 5.68% on the rest of the other federal awards indicated. This Schedule is prepared on the same basis of accounting as the San Juan Island School District’s financial statements. The district uses the modified accrual basis of accounting. Expenditures represent only the federally funded portions of the program. District records should be consulted to determine amounts expended or matched from non-federal sources.

Title: Note 2 – Federal De Minimis Indirect Cost Accounting Policies: This Schedule is prepared on the same basis of accounting as the San Juan Island School District’s financial statements. The district uses the modified accrual basis of accounting. Expenditures represent only the federally funded portions of the program. District records should be consulted to determine amounts expended or matched from non-federal sources. De Minimis Rate Used: N Rate Explanation: The San Juan Island School District has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The district used the following federal restricted rates. 17.25% for ESSER III, award ID# 0138019 and 5.68% on the rest of the other federal awards indicated. The San Juan Island School District has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The district used the following federal restricted rates. 17.25% for ESSER III, award ID# 0138019 and 5.68% on the rest of the other federal awards indicated.

Title: Note 3 – Program Costs Accounting Policies: This Schedule is prepared on the same basis of accounting as the San Juan Island School District’s financial statements. The district uses the modified accrual basis of accounting. Expenditures represent only the federally funded portions of the program. District records should be consulted to determine amounts expended or matched from non-federal sources. De Minimis Rate Used: N Rate Explanation: The San Juan Island School District has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The district used the following federal restricted rates. 17.25% for ESSER III, award ID# 0138019 and 5.68% on the rest of the other federal awards indicated. The amounts shown as current year expenses represent only the federal award portion of the program costs. Entire program costs, including the district’s local matching share, may be more than shown. 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, wherein certain types of expenditures are not allowable or are limited as to reimbursement.

Title: Note 4 – Noncash Awards Accounting Policies: This Schedule is prepared on the same basis of accounting as the San Juan Island School District’s financial statements. The district uses the modified accrual basis of accounting. Expenditures represent only the federally funded portions of the program. District records should be consulted to determine amounts expended or matched from non-federal sources. De Minimis Rate Used: N Rate Explanation: The San Juan Island School District has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The district used the following federal restricted rates. 17.25% for ESSER III, award ID# 0138019 and 5.68% on the rest of the other federal awards indicated. The amount of commodities reported on the Schedule is the value of commodities received by the district during the current year and priced as prescribed by the USDA.

Title: Note 5 - Schoolwide Program Accounting Policies: This Schedule is prepared on the same basis of accounting as the San Juan Island School District’s financial statements. The district uses the modified accrual basis of accounting. Expenditures represent only the federally funded portions of the program. District records should be consulted to determine amounts expended or matched from non-federal sources. De Minimis Rate Used: N Rate Explanation: The San Juan Island School District has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The district used the following federal restricted rates. 17.25% for ESSER III, award ID# 0138019 and 5.68% on the rest of the other federal awards indicated. The San Juan Island School District operates a “schoolwide program” in the elementary school. Using federal funding, schoolwide programs are designed to upgrade an entire educational program within a school for all students, rather than limit services to certain targeted students. The following federal program amounts were expended by the district in its schoolwide program: Title IA (84.010), $ 173,812.

Title: Note 6 – Emergency Connectivity Fund (ECF) Reimbursement Accounting Policies: This Schedule is prepared on the same basis of accounting as the San Juan Island School District’s financial statements. The district uses the modified accrual basis of accounting. Expenditures represent only the federally funded portions of the program. District records should be consulted to determine amounts expended or matched from non-federal sources. De Minimis Rate Used: N Rate Explanation: The San Juan Island School District has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The district used the following federal restricted rates. 17.25% for ESSER III, award ID# 0138019 and 5.68% on the rest of the other federal awards indicated. The amount received from ECF in 2023-24 was for expenditures in a prior year.