Notes to SEFA
Nonmonetary assistance is reported in the Schedule at the fair market value of the commodities received and disbursed.
The Charter School did not pass through any federal funds to subrecipients.
The major Federal Award Programs selected for testing are as follows: U.S. Department of Education Research and Development Cluster: - School Safely National Activities - School Based Credentialed Mental Health The requirements of the Office of Management and Budget Uniform Guidance prescribe that all major programs as determined by the auditor on a risk-based approach and/or at least 40% (20% for low risk auditees) of all federal awards be subject to specific control and compliance testing. For the Ingenuity Prep Public Charter School, the programs subject to these requirements are as listed above. The total expenditures of these programs represent 39.60% of the total federal expenditures.
I. U.S. Department of Education 1) Research and Development Cluster School Safely National Activities - School Based Credentialed Mental Health The purpose of the School Based Credentialed Mental Health (SBMH) grant program is to provide competitive grants to State Educational Agencies (SEA)s), Local Educational Agencies (LEAs), and consortia of LEAs to increase the number of credentialed mental health services providers providing school-based mental health services to students in LEAs with demonstrated need.