Title: Notes to SEFA
Accounting Policies: The Schedule of Expenditures of Federal Awards (“the Schedule”) includes the federal grant activity of Addison County
Communications Union District d/b/a Maple Broadband (the District), under programs of the federal government for the year
ended December 31, 2023. The information in this schedule is presented in accordance with the requirements of Title 2 U.S.
Code of Federal Regulations 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 the
Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flow of the
Organization.
De Minimis Rate Used: N
Rate Explanation: De minimis cost rate was not used
NOTE I. BASIS OF PRESENTATION
Title: Notes to SEFA
Accounting Policies: The Schedule of Expenditures of Federal Awards (“the Schedule”) includes the federal grant activity of Addison County
Communications Union District d/b/a Maple Broadband (the District), under programs of the federal government for the year
ended December 31, 2023. The information in this schedule is presented in accordance with the requirements of Title 2 U.S.
Code of Federal Regulations 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 the
Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flow of the
Organization.
De Minimis Rate Used: N
Rate Explanation: De minimis cost rate was not used
The Schedule of Expenditures of Federal Awards (“the Schedule”) includes the federal grant activity of Addison County
Title: Notes to SEFA
Accounting Policies: The Schedule of Expenditures of Federal Awards (“the Schedule”) includes the federal grant activity of Addison County
Communications Union District d/b/a Maple Broadband (the District), under programs of the federal government for the year
ended December 31, 2023. The information in this schedule is presented in accordance with the requirements of Title 2 U.S.
Code of Federal Regulations 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 the
Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flow of the
Organization.
De Minimis Rate Used: N
Rate Explanation: De minimis cost rate was not used
Communications Union District d/b/a Maple Broadband (the District), under programs of the federal government for the year
Title: Notes to SEFA
Accounting Policies: The Schedule of Expenditures of Federal Awards (“the Schedule”) includes the federal grant activity of Addison County
Communications Union District d/b/a Maple Broadband (the District), under programs of the federal government for the year
ended December 31, 2023. The information in this schedule is presented in accordance with the requirements of Title 2 U.S.
Code of Federal Regulations 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 the
Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flow of the
Organization.
De Minimis Rate Used: N
Rate Explanation: De minimis cost rate was not used
ended December 31, 2023. The information in this schedule is presented in accordance with the requirements of Title 2 U.S.
Title: Notes to SEFA
Accounting Policies: The Schedule of Expenditures of Federal Awards (“the Schedule”) includes the federal grant activity of Addison County
Communications Union District d/b/a Maple Broadband (the District), under programs of the federal government for the year
ended December 31, 2023. The information in this schedule is presented in accordance with the requirements of Title 2 U.S.
Code of Federal Regulations 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 the
Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flow of the
Organization.
De Minimis Rate Used: N
Rate Explanation: De minimis cost rate was not used
Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for
Title: Notes to SEFA
Accounting Policies: The Schedule of Expenditures of Federal Awards (“the Schedule”) includes the federal grant activity of Addison County
Communications Union District d/b/a Maple Broadband (the District), under programs of the federal government for the year
ended December 31, 2023. The information in this schedule is presented in accordance with the requirements of Title 2 U.S.
Code of Federal Regulations 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 the
Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flow of the
Organization.
De Minimis Rate Used: N
Rate Explanation: De minimis cost rate was not used
Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the
Title: Notes to SEFA
Accounting Policies: The Schedule of Expenditures of Federal Awards (“the Schedule”) includes the federal grant activity of Addison County
Communications Union District d/b/a Maple Broadband (the District), under programs of the federal government for the year
ended December 31, 2023. The information in this schedule is presented in accordance with the requirements of Title 2 U.S.
Code of Federal Regulations 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 the
Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flow of the
Organization.
De Minimis Rate Used: N
Rate Explanation: De minimis cost rate was not used
Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flow of the
Title: Notes to SEFA
Accounting Policies: The Schedule of Expenditures of Federal Awards (“the Schedule”) includes the federal grant activity of Addison County
Communications Union District d/b/a Maple Broadband (the District), under programs of the federal government for the year
ended December 31, 2023. The information in this schedule is presented in accordance with the requirements of Title 2 U.S.
Code of Federal Regulations 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 the
Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flow of the
Organization.
De Minimis Rate Used: N
Rate Explanation: De minimis cost rate was not used
Organization.
Title: Notes to SEFA
Accounting Policies: The Schedule of Expenditures of Federal Awards (“the Schedule”) includes the federal grant activity of Addison County
Communications Union District d/b/a Maple Broadband (the District), under programs of the federal government for the year
ended December 31, 2023. The information in this schedule is presented in accordance with the requirements of Title 2 U.S.
Code of Federal Regulations 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 the
Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flow of the
Organization.
De Minimis Rate Used: N
Rate Explanation: De minimis cost rate was not used
NOTE 2. BASIS OF ACCOUNTING
Title: Notes to SEFA
Accounting Policies: The Schedule of Expenditures of Federal Awards (“the Schedule”) includes the federal grant activity of Addison County
Communications Union District d/b/a Maple Broadband (the District), under programs of the federal government for the year
ended December 31, 2023. The information in this schedule is presented in accordance with the requirements of Title 2 U.S.
Code of Federal Regulations 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 the
Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flow of the
Organization.
De Minimis Rate Used: N
Rate Explanation: De minimis cost rate was not used
a. Expenditures reported on the Schedule are presented on the same basis of accounting as the Organization’s financial
Title: Notes to SEFA
Accounting Policies: The Schedule of Expenditures of Federal Awards (“the Schedule”) includes the federal grant activity of Addison County
Communications Union District d/b/a Maple Broadband (the District), under programs of the federal government for the year
ended December 31, 2023. The information in this schedule is presented in accordance with the requirements of Title 2 U.S.
Code of Federal Regulations 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 the
Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flow of the
Organization.
De Minimis Rate Used: N
Rate Explanation: De minimis cost rate was not used
statements. The Organization uses the accrual basis of accounting. Expenditures represent only the federally funded portions
Title: Notes to SEFA
Accounting Policies: The Schedule of Expenditures of Federal Awards (“the Schedule”) includes the federal grant activity of Addison County
Communications Union District d/b/a Maple Broadband (the District), under programs of the federal government for the year
ended December 31, 2023. The information in this schedule is presented in accordance with the requirements of Title 2 U.S.
Code of Federal Regulations 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 the
Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flow of the
Organization.
De Minimis Rate Used: N
Rate Explanation: De minimis cost rate was not used
of the program. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the
Title: Notes to SEFA
Accounting Policies: The Schedule of Expenditures of Federal Awards (“the Schedule”) includes the federal grant activity of Addison County
Communications Union District d/b/a Maple Broadband (the District), under programs of the federal government for the year
ended December 31, 2023. The information in this schedule is presented in accordance with the requirements of Title 2 U.S.
Code of Federal Regulations 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 the
Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flow of the
Organization.
De Minimis Rate Used: N
Rate Explanation: De minimis cost rate was not used
preparation of the basic financial statements.
Title: Notes to SEFA
Accounting Policies: The Schedule of Expenditures of Federal Awards (“the Schedule”) includes the federal grant activity of Addison County
Communications Union District d/b/a Maple Broadband (the District), under programs of the federal government for the year
ended December 31, 2023. The information in this schedule is presented in accordance with the requirements of Title 2 U.S.
Code of Federal Regulations 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 the
Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flow of the
Organization.
De Minimis Rate Used: N
Rate Explanation: De minimis cost rate was not used
b. Pass-through entity identifying numbers are presented where available.
Title: Notes to SEFA
Accounting Policies: The Schedule of Expenditures of Federal Awards (“the Schedule”) includes the federal grant activity of Addison County
Communications Union District d/b/a Maple Broadband (the District), under programs of the federal government for the year
ended December 31, 2023. The information in this schedule is presented in accordance with the requirements of Title 2 U.S.
Code of Federal Regulations 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 the
Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flow of the
Organization.
De Minimis Rate Used: N
Rate Explanation: De minimis cost rate was not used
NOTE 3. PROGRAM COSTS
Title: Notes to SEFA
Accounting Policies: The Schedule of Expenditures of Federal Awards (“the Schedule”) includes the federal grant activity of Addison County
Communications Union District d/b/a Maple Broadband (the District), under programs of the federal government for the year
ended December 31, 2023. The information in this schedule is presented in accordance with the requirements of Title 2 U.S.
Code of Federal Regulations 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 the
Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flow of the
Organization.
De Minimis Rate Used: N
Rate Explanation: De minimis cost rate was not used
The amounts shown as current year expenditures represent only the federal grant portion of the program costs. Entire program
Title: Notes to SEFA
Accounting Policies: The Schedule of Expenditures of Federal Awards (“the Schedule”) includes the federal grant activity of Addison County
Communications Union District d/b/a Maple Broadband (the District), under programs of the federal government for the year
ended December 31, 2023. The information in this schedule is presented in accordance with the requirements of Title 2 U.S.
Code of Federal Regulations 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 the
Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flow of the
Organization.
De Minimis Rate Used: N
Rate Explanation: De minimis cost rate was not used
costs could be more than shown. Such expenditures are recognized following, as applicable, the cost principles in the Title 2
Title: Notes to SEFA
Accounting Policies: The Schedule of Expenditures of Federal Awards (“the Schedule”) includes the federal grant activity of Addison County
Communications Union District d/b/a Maple Broadband (the District), under programs of the federal government for the year
ended December 31, 2023. The information in this schedule is presented in accordance with the requirements of Title 2 U.S.
Code of Federal Regulations 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 the
Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flow of the
Organization.
De Minimis Rate Used: N
Rate Explanation: De minimis cost rate was not used
U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Costs Principles, Audit Requirements,
Title: Notes to SEFA
Accounting Policies: The Schedule of Expenditures of Federal Awards (“the Schedule”) includes the federal grant activity of Addison County
Communications Union District d/b/a Maple Broadband (the District), under programs of the federal government for the year
ended December 31, 2023. The information in this schedule is presented in accordance with the requirements of Title 2 U.S.
Code of Federal Regulations 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 the
Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flow of the
Organization.
De Minimis Rate Used: N
Rate Explanation: De minimis cost rate was not used
wherein certain types of expenditures are not allowable or are limited to reimbursement.
Title: Notes to SEFA
Accounting Policies: The Schedule of Expenditures of Federal Awards (“the Schedule”) includes the federal grant activity of Addison County
Communications Union District d/b/a Maple Broadband (the District), under programs of the federal government for the year
ended December 31, 2023. The information in this schedule is presented in accordance with the requirements of Title 2 U.S.
Code of Federal Regulations 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 the
Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flow of the
Organization.
De Minimis Rate Used: N
Rate Explanation: De minimis cost rate was not used
NOTE 4. MAJOR PROGRAMS
Title: Notes to SEFA
Accounting Policies: The Schedule of Expenditures of Federal Awards (“the Schedule”) includes the federal grant activity of Addison County
Communications Union District d/b/a Maple Broadband (the District), under programs of the federal government for the year
ended December 31, 2023. The information in this schedule is presented in accordance with the requirements of Title 2 U.S.
Code of Federal Regulations 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 the
Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flow of the
Organization.
De Minimis Rate Used: N
Rate Explanation: De minimis cost rate was not used
In accordance with OMB uniform guidance, major programs are determined using a risk-based approach. The programs listed
Title: Notes to SEFA
Accounting Policies: The Schedule of Expenditures of Federal Awards (“the Schedule”) includes the federal grant activity of Addison County
Communications Union District d/b/a Maple Broadband (the District), under programs of the federal government for the year
ended December 31, 2023. The information in this schedule is presented in accordance with the requirements of Title 2 U.S.
Code of Federal Regulations 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 the
Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flow of the
Organization.
De Minimis Rate Used: N
Rate Explanation: De minimis cost rate was not used
below are determined by the independent auditor to be major programs.
Title: Notes to SEFA
Accounting Policies: The Schedule of Expenditures of Federal Awards (“the Schedule”) includes the federal grant activity of Addison County
Communications Union District d/b/a Maple Broadband (the District), under programs of the federal government for the year
ended December 31, 2023. The information in this schedule is presented in accordance with the requirements of Title 2 U.S.
Code of Federal Regulations 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 the
Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flow of the
Organization.
De Minimis Rate Used: N
Rate Explanation: De minimis cost rate was not used
Federal Agency/Department Program CFDA
Title: Notes to SEFA
Accounting Policies: The Schedule of Expenditures of Federal Awards (“the Schedule”) includes the federal grant activity of Addison County
Communications Union District d/b/a Maple Broadband (the District), under programs of the federal government for the year
ended December 31, 2023. The information in this schedule is presented in accordance with the requirements of Title 2 U.S.
Code of Federal Regulations 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 the
Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flow of the
Organization.
De Minimis Rate Used: N
Rate Explanation: De minimis cost rate was not used
U.S Department of the Treasury
Title: Notes to SEFA
Accounting Policies: The Schedule of Expenditures of Federal Awards (“the Schedule”) includes the federal grant activity of Addison County
Communications Union District d/b/a Maple Broadband (the District), under programs of the federal government for the year
ended December 31, 2023. The information in this schedule is presented in accordance with the requirements of Title 2 U.S.
Code of Federal Regulations 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 the
Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flow of the
Organization.
De Minimis Rate Used: N
Rate Explanation: De minimis cost rate was not used
U.S Department of the Treasury
Title: Notes to SEFA
Accounting Policies: The Schedule of Expenditures of Federal Awards (“the Schedule”) includes the federal grant activity of Addison County
Communications Union District d/b/a Maple Broadband (the District), under programs of the federal government for the year
ended December 31, 2023. The information in this schedule is presented in accordance with the requirements of Title 2 U.S.
Code of Federal Regulations 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 the
Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flow of the
Organization.
De Minimis Rate Used: N
Rate Explanation: De minimis cost rate was not used
Act 71 Preconstruction Grant Program
Title: Notes to SEFA
Accounting Policies: The Schedule of Expenditures of Federal Awards (“the Schedule”) includes the federal grant activity of Addison County
Communications Union District d/b/a Maple Broadband (the District), under programs of the federal government for the year
ended December 31, 2023. The information in this schedule is presented in accordance with the requirements of Title 2 U.S.
Code of Federal Regulations 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 the
Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flow of the
Organization.
De Minimis Rate Used: N
Rate Explanation: De minimis cost rate was not used
Act 71 Construction Grant Program
Title: Notes to SEFA
Accounting Policies: The Schedule of Expenditures of Federal Awards (“the Schedule”) includes the federal grant activity of Addison County
Communications Union District d/b/a Maple Broadband (the District), under programs of the federal government for the year
ended December 31, 2023. The information in this schedule is presented in accordance with the requirements of Title 2 U.S.
Code of Federal Regulations 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 the
Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flow of the
Organization.
De Minimis Rate Used: N
Rate Explanation: De minimis cost rate was not used
21.027
Title: Notes to SEFA
Accounting Policies: The Schedule of Expenditures of Federal Awards (“the Schedule”) includes the federal grant activity of Addison County
Communications Union District d/b/a Maple Broadband (the District), under programs of the federal government for the year
ended December 31, 2023. The information in this schedule is presented in accordance with the requirements of Title 2 U.S.
Code of Federal Regulations 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 the
Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flow of the
Organization.
De Minimis Rate Used: N
Rate Explanation: De minimis cost rate was not used
21.027
Title: Notes to SEFA
Accounting Policies: The Schedule of Expenditures of Federal Awards (“the Schedule”) includes the federal grant activity of Addison County
Communications Union District d/b/a Maple Broadband (the District), under programs of the federal government for the year
ended December 31, 2023. The information in this schedule is presented in accordance with the requirements of Title 2 U.S.
Code of Federal Regulations 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 the
Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flow of the
Organization.
De Minimis Rate Used: N
Rate Explanation: De minimis cost rate was not used
NOTE 5. INDIRECT COST RATE
Title: Notes to SEFA
Accounting Policies: The Schedule of Expenditures of Federal Awards (“the Schedule”) includes the federal grant activity of Addison County
Communications Union District d/b/a Maple Broadband (the District), under programs of the federal government for the year
ended December 31, 2023. The information in this schedule is presented in accordance with the requirements of Title 2 U.S.
Code of Federal Regulations 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 the
Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flow of the
Organization.
De Minimis Rate Used: N
Rate Explanation: De minimis cost rate was not used
The Organization has not elected to use the ten (10) percent de minimis indirect cost rate allowed under the Uniform Guidance.
Title: Notes to SEFA
Accounting Policies: The Schedule of Expenditures of Federal Awards (“the Schedule”) includes the federal grant activity of Addison County
Communications Union District d/b/a Maple Broadband (the District), under programs of the federal government for the year
ended December 31, 2023. The information in this schedule is presented in accordance with the requirements of Title 2 U.S.
Code of Federal Regulations 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 the
Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flow of the
Organization.
De Minimis Rate Used: N
Rate Explanation: De minimis cost rate was not used
NOTE 6. SUBRECIPIENTS
Title: Notes to SEFA
Accounting Policies: The Schedule of Expenditures of Federal Awards (“the Schedule”) includes the federal grant activity of Addison County
Communications Union District d/b/a Maple Broadband (the District), under programs of the federal government for the year
ended December 31, 2023. The information in this schedule is presented in accordance with the requirements of Title 2 U.S.
Code of Federal Regulations 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 the
Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flow of the
Organization.
De Minimis Rate Used: N
Rate Explanation: De minimis cost rate was not used
Of the federal expenditures presented in the schedule, the District provided $700 of federal awards to sub recipients