Audit 357470

Title: NOTE 1—BASIS OF ACCOUNTING Accounting Policies: The Schedule of Expenditures of Federal Awards is prepared on the same basis of accounting as the Burlington- Edison School District’s financial statements. The Burlington-Edison School 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 Burlington-Edison School District used the federal restricted rate of 3.57%. The Burlington-Edison School District has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The Burlington-Edison School District was awarded the federal unrestricted rate of 11.14% on the ESSER III grant and ARP Homeless Children & Youth grant. The indirect amount claimed on ESSER III was 2.31% and on ARP Homeless Children & Youth grant was 6.625%. The Burlington-Edison School District was awarded the federal unrestricted rate of 13.94% on the ESSER Dual Language grant and ESSER Attendance and Reengagement grant. The indirect amount claimed on the ESSER Dual Language grant was 13.9% and on the ESSER Attendance and Reengagement grant was 13.94%. The Schedule of Expenditures of Federal Awards is prepared on the same basis of accounting as the Burlington- Edison School District’s financial statements. The Burlington-Edison School 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 RATE Accounting Policies: The Schedule of Expenditures of Federal Awards is prepared on the same basis of accounting as the Burlington- Edison School District’s financial statements. The Burlington-Edison School 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 Burlington-Edison School District used the federal restricted rate of 3.57%. The Burlington-Edison School District has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The Burlington-Edison School District was awarded the federal unrestricted rate of 11.14% on the ESSER III grant and ARP Homeless Children & Youth grant. The indirect amount claimed on ESSER III was 2.31% and on ARP Homeless Children & Youth grant was 6.625%. The Burlington-Edison School District was awarded the federal unrestricted rate of 13.94% on the ESSER Dual Language grant and ESSER Attendance and Reengagement grant. The indirect amount claimed on the ESSER Dual Language grant was 13.9% and on the ESSER Attendance and Reengagement grant was 13.94%. The Burlington-Edison School District used the federal restricted rate of 3.57%. The Burlington-Edison School District has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.

Title: NOTE 3- INDIRECT RATE ON ESSER GRANTS Accounting Policies: The Schedule of Expenditures of Federal Awards is prepared on the same basis of accounting as the Burlington- Edison School District’s financial statements. The Burlington-Edison School 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 Burlington-Edison School District used the federal restricted rate of 3.57%. The Burlington-Edison School District has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The Burlington-Edison School District was awarded the federal unrestricted rate of 11.14% on the ESSER III grant and ARP Homeless Children & Youth grant. The indirect amount claimed on ESSER III was 2.31% and on ARP Homeless Children & Youth grant was 6.625%. The Burlington-Edison School District was awarded the federal unrestricted rate of 13.94% on the ESSER Dual Language grant and ESSER Attendance and Reengagement grant. The indirect amount claimed on the ESSER Dual Language grant was 13.9% and on the ESSER Attendance and Reengagement grant was 13.94%. The Burlington-Edison School District was awarded the federal unrestricted rate of 11.14% on the ESSER III grant and ARP Homeless Children & Youth grant. The indirect amount claimed on ESSER III was 2.31% and on ARP Homeless Children & Youth grant was 6.625%.

Title: NOTE 4-INDIRECT RATE ON ESSER GRANTS Accounting Policies: The Schedule of Expenditures of Federal Awards is prepared on the same basis of accounting as the Burlington- Edison School District’s financial statements. The Burlington-Edison School 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 Burlington-Edison School District used the federal restricted rate of 3.57%. The Burlington-Edison School District has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The Burlington-Edison School District was awarded the federal unrestricted rate of 11.14% on the ESSER III grant and ARP Homeless Children & Youth grant. The indirect amount claimed on ESSER III was 2.31% and on ARP Homeless Children & Youth grant was 6.625%. The Burlington-Edison School District was awarded the federal unrestricted rate of 13.94% on the ESSER Dual Language grant and ESSER Attendance and Reengagement grant. The indirect amount claimed on the ESSER Dual Language grant was 13.9% and on the ESSER Attendance and Reengagement grant was 13.94%. The Burlington-Edison School District was awarded the federal unrestricted rate of 13.94% on the ESSER Dual Language grant and ESSER Attendance and Reengagement grant. The indirect amount claimed on the ESSER Dual Language grant was 13.9% and on the ESSER Attendance and Reengagement grant was 13.94%.

Title: NOTE 5—NONCASH AWARDS Accounting Policies: The Schedule of Expenditures of Federal Awards is prepared on the same basis of accounting as the Burlington- Edison School District’s financial statements. The Burlington-Edison School 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 Burlington-Edison School District used the federal restricted rate of 3.57%. The Burlington-Edison School District has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The Burlington-Edison School District was awarded the federal unrestricted rate of 11.14% on the ESSER III grant and ARP Homeless Children & Youth grant. The indirect amount claimed on ESSER III was 2.31% and on ARP Homeless Children & Youth grant was 6.625%. The Burlington-Edison School District was awarded the federal unrestricted rate of 13.94% on the ESSER Dual Language grant and ESSER Attendance and Reengagement grant. The indirect amount claimed on the ESSER Dual Language grant was 13.9% and on the ESSER Attendance and Reengagement grant was 13.94%. The amount of commodities reported on the schedule is the value of commodities distributed by the Burlington-Edison School District during the current year and priced as prescribed by the United States Department of Agriculture, (USDA).

Title: NOTE 6—SCHOOL-WIDE PROGRAMS Accounting Policies: The Schedule of Expenditures of Federal Awards is prepared on the same basis of accounting as the Burlington- Edison School District’s financial statements. The Burlington-Edison School 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 Burlington-Edison School District used the federal restricted rate of 3.57%. The Burlington-Edison School District has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The Burlington-Edison School District was awarded the federal unrestricted rate of 11.14% on the ESSER III grant and ARP Homeless Children & Youth grant. The indirect amount claimed on ESSER III was 2.31% and on ARP Homeless Children & Youth grant was 6.625%. The Burlington-Edison School District was awarded the federal unrestricted rate of 13.94% on the ESSER Dual Language grant and ESSER Attendance and Reengagement grant. The indirect amount claimed on the ESSER Dual Language grant was 13.9% and on the ESSER Attendance and Reengagement grant was 13.94%. The Burlington-Edison School District operates a “school-wide program” in three elementary buildings and one Alternative High School. Using federal funding, school-wide 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 Burlington-Edison School District in its schoolwide program: Title I (84.010) $625,578.00.