Title: BASIS OF PRESENTATION
Accounting Policies: The Schedule of Expenditures of Federal Awards includes the federal grant activity of City of Dublin
Board of Education (the “School District”) and is presented on the accrual basis of accounting.
The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code
of Federal Regulations (“CFR”) Part 200 Uniform Administrative Requirements, Cost Principles, and
Audit Requirements for Federal Awards (“Uniform Guidance”). Therefore, some amounts presented
in this schedule may differ from amounts presented in or used in the preparation of the financial
statements.
De Minimis Rate Used: N
Rate Explanation: The School District elected not to use the 10% de minimis cost rate for the year ended June 30, 2022.
The Schedule of Expenditures of Federal Awards includes the federal grant activity of City of Dublin
Board of Education (the “School District”) and is presented on the accrual basis of accounting.
The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code
of Federal Regulations (“CFR”) Part 200 Uniform Administrative Requirements, Cost Principles, and
Audit Requirements for Federal Awards (“Uniform Guidance”). Therefore, some amounts presented
in this schedule may differ from amounts presented in or used in the preparation of the financial
statements.
Title: DE MINIMIS COST RATE
Accounting Policies: The Schedule of Expenditures of Federal Awards includes the federal grant activity of City of Dublin
Board of Education (the “School District”) and is presented on the accrual basis of accounting.
The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code
of Federal Regulations (“CFR”) Part 200 Uniform Administrative Requirements, Cost Principles, and
Audit Requirements for Federal Awards (“Uniform Guidance”). Therefore, some amounts presented
in this schedule may differ from amounts presented in or used in the preparation of the financial
statements.
De Minimis Rate Used: N
Rate Explanation: The School District elected not to use the 10% de minimis cost rate for the year ended June 30, 2022.
The School District elected not to use the 10% de minimis cost rate for the year ended June 30, 2022.
Title: SUBRECIPIENTS
Accounting Policies: The Schedule of Expenditures of Federal Awards includes the federal grant activity of City of Dublin
Board of Education (the “School District”) and is presented on the accrual basis of accounting.
The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code
of Federal Regulations (“CFR”) Part 200 Uniform Administrative Requirements, Cost Principles, and
Audit Requirements for Federal Awards (“Uniform Guidance”). Therefore, some amounts presented
in this schedule may differ from amounts presented in or used in the preparation of the financial
statements.
De Minimis Rate Used: N
Rate Explanation: The School District elected not to use the 10% de minimis cost rate for the year ended June 30, 2022.
The School District did not pass through any funds to subrecipients for the year ended June 30, 2022.
Title: TRANSFERS
Accounting Policies: The Schedule of Expenditures of Federal Awards includes the federal grant activity of City of Dublin
Board of Education (the “School District”) and is presented on the accrual basis of accounting.
The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code
of Federal Regulations (“CFR”) Part 200 Uniform Administrative Requirements, Cost Principles, and
Audit Requirements for Federal Awards (“Uniform Guidance”). Therefore, some amounts presented
in this schedule may differ from amounts presented in or used in the preparation of the financial
statements.
De Minimis Rate Used: N
Rate Explanation: The School District elected not to use the 10% de minimis cost rate for the year ended June 30, 2022.
During the year ended June 30, 2022, $33,230 was transferred from Title II-A, Supporting Effective
Instruction State Grants program to the Title V-B, Rural and Low-income Schools program. The Title
II-A, Supporting Effective Instruction State Grants program also transferred $15,524 to the Title I,
Grants to Local Educational Agencies program. The Title IV – Part A Student Support and Academic
Enrichment program transferred $125,310 to the Title I, Grants to Local Educational Agencies
program. Expenditures of transfers are reflected within the receiving program.