Notes to SEFA
The above schedule of federal awards includes the federal grant activity of Duluth Public Schools Academy and is presented on the modified 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 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 basic financial statements.
Duluth Public Schools Academy has not elected to use a de minimis indirect cost rate allowed under the Uniform Guidance.
Duluth Public Schools Academy did not pass any federal awards through to subrecipients.