Notes to SEFA
The accompanying schedules of expenditures of federal and state awards for the Kewaunee School District are 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) and the State Single Audit Guidelines issued by the Wisconsin Department of Administration. The schedules of expenditures of federal and state awards include all federal and state awards of the District. Because the schedules present 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.
Nonmonetary assistance is reported in the schedule of expenditures of federal awards at the fair market value of the commodities received and disbursed.
The Wisconsin Department of Public Instruction is the state oversight agency for the District.
Federal awards have been passed through the following entities: WI DHS - Wisconsin Department of Health Services WI DPI - Wisconsin Department of Public Instruction CESA #7 - Cooperative Educational Service Agency No. 7 CESA #8 - Cooperative Educational Service Agency No. 8