Title: BASIS OF PRESENTATION
Accounting Policies: The accompanying schedule of expenditures of federal and state awards (the Schedule) includes the
federal and state grant activity of the District under programs of the federal government and state agencies
for the year ended June 30, 2024. The information in this Schedule is presented in accordance with the
requirements of Uniform Guidance, Wisconsin State Single Audit Guidelines, Audits of States, Local
Governments, and Non-Profit Organizations. Because the Schedule presents only a selected portion of
the operations of the District, it is not intended to and does not present the financial position, changes in
net position, or cash flows of the District.
De Minimis Rate Used: N
Rate Explanation: N/A
The accompanying schedule of expenditures of federal and state awards (the Schedule) includes the
federal and state grant activity of the District under programs of the federal government and state agencies
for the year ended June 30, 2024. The information in this Schedule is presented in accordance with the
requirements of Uniform Guidance, Wisconsin State Single Audit Guidelines, Audits of States, Local
Governments, and Non-Profit Organizations. Because the Schedule presents only a selected portion of
the operations of the District, it is not intended to and does not present the financial position, changes in
net position, or cash flows of the District.
Title: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Accounting Policies: The accompanying schedule of expenditures of federal and state awards (the Schedule) includes the
federal and state grant activity of the District under programs of the federal government and state agencies
for the year ended June 30, 2024. The information in this Schedule is presented in accordance with the
requirements of Uniform Guidance, Wisconsin State Single Audit Guidelines, Audits of States, Local
Governments, and Non-Profit Organizations. Because the Schedule presents only a selected portion of
the operations of the District, it is not intended to and does not present the financial position, changes in
net position, or cash flows of the District.
De Minimis Rate Used: N
Rate Explanation: N/A
Expenditures
Expenditures reported on the Schedule are reported on the accrual basis of accounting.
Pass-Through Entities
Pass-through entity identifying numbers are presented on the Schedule where available.
Title: 10% DE MINIMIS INDIRECT COST RATE
Accounting Policies: The accompanying schedule of expenditures of federal and state awards (the Schedule) includes the
federal and state grant activity of the District under programs of the federal government and state agencies
for the year ended June 30, 2024. The information in this Schedule is presented in accordance with the
requirements of Uniform Guidance, Wisconsin State Single Audit Guidelines, Audits of States, Local
Governments, and Non-Profit Organizations. Because the Schedule presents only a selected portion of
the operations of the District, it is not intended to and does not present the financial position, changes in
net position, or cash flows of the District.
De Minimis Rate Used: N
Rate Explanation: N/A
The District has selected to use a rate other than the 10% de minimis indirect cost rate as permitted by 2
CFR Section 200.414.
Title: NONCASH TRANSACTIONS
Accounting Policies: The accompanying schedule of expenditures of federal and state awards (the Schedule) includes the
federal and state grant activity of the District under programs of the federal government and state agencies
for the year ended June 30, 2024. The information in this Schedule is presented in accordance with the
requirements of Uniform Guidance, Wisconsin State Single Audit Guidelines, Audits of States, Local
Governments, and Non-Profit Organizations. Because the Schedule presents only a selected portion of
the operations of the District, it is not intended to and does not present the financial position, changes in
net position, or cash flows of the District.
De Minimis Rate Used: N
Rate Explanation: N/A
The District received $28,852 of Federal non-cash commodities passed through the Wisconsin Department
of Instruction.
Title: SUBRECIPIENT RELATIONSHIPS
Accounting Policies: The accompanying schedule of expenditures of federal and state awards (the Schedule) includes the
federal and state grant activity of the District under programs of the federal government and state agencies
for the year ended June 30, 2024. The information in this Schedule is presented in accordance with the
requirements of Uniform Guidance, Wisconsin State Single Audit Guidelines, Audits of States, Local
Governments, and Non-Profit Organizations. Because the Schedule presents only a selected portion of
the operations of the District, it is not intended to and does not present the financial position, changes in
net position, or cash flows of the District.
De Minimis Rate Used: N
Rate Explanation: N/A
The District did not remit any funds to subrecipients.
Title: SPECIAL EDUCATION AND SCHOOL AGE PARENTS PROGRAM
Accounting Policies: The accompanying schedule of expenditures of federal and state awards (the Schedule) includes the
federal and state grant activity of the District under programs of the federal government and state agencies
for the year ended June 30, 2024. The information in this Schedule is presented in accordance with the
requirements of Uniform Guidance, Wisconsin State Single Audit Guidelines, Audits of States, Local
Governments, and Non-Profit Organizations. Because the Schedule presents only a selected portion of
the operations of the District, it is not intended to and does not present the financial position, changes in
net position, or cash flows of the District.
De Minimis Rate Used: N
Rate Explanation: N/A
The eligible costs of under the State Special Education Program are $2,689,708 for the year ended June
30, 2024.