Title: Basis of Presentation
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance where certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Hamtramck Public Schools (the School District) under programs of the federal government for the year ended June 30, 2022. 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 School District, it is not intended to and does not present the financial position or changes in fund balance or net position of the School District.
Title: Reconciliation to the Financial Statements
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance where certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The federal revenues per the financial statements reconcile the schedule of expenditures of federal awards as follows: Expenditures per SEFA: $9,873,635. Amounts reported on the current year SEFA that did not meet the District's revenue recognition requirements and were therefore deferred in the fund statements. Title I: $(279,669), Title II: $(33,714), Title III: $(22,513), Title IV: $(23,362), GEER: $(26,000). Amounts reported on the prior year SEFA that did not meet the District's revenue recognition requirements and were therefore deferred in the fund statements in the prior year and recorded in the fund statements in the current year. Title I: $1,131,789, Title II: $119,570, Title III: $49,933, Title IV: $36,947, ESSER Formula I: $99,132, ESSER Equity: $22,491, GEER: $34,681. Total revenue reported on the District's fund statements: $10,982,920.
Title: Subrecipients
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance where certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The School District did not transfer any federal funds to subrecipients during the year.
Title: Adjustments
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance where certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
An adjustment to the schedule of expenditures of federal awards of $45,539 was made for grant 200901 COVID-19 Summer Food Service Program (AL #10.559) for expenditures from 2019-2020 fiscal year that were deemed unallowable
Title: Michigan Department of Education Disclosures
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance where certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The federal amounts reported on the grant auditor report are in agreement with the schedule of expenditures of federal awards, except for the grants that reconcile due to timing differences: CFDA: 84.002, Grant: 220450, Per GAR: $113,471, Per SEFA: $38,242, Difference: $75,229. CFDA: 84.365, Grant: 220570, Per GAR: $66,897, Per SEFA: $47,238, Difference: $19,659. CFDA: 84.365, Grant: 220580, Per GAR: $102,320, Per SEFA: $72,138, Difference: $30,182.CFDA: 84.424, Grant: 220750, Per GAR: $186,099, Per SEFA: $40,254, Difference: $145,845. CFDA: 84.425D, Grant: 213762, Per GAR: $24,175, Per SEFA: $0, Difference: $24,175. The amounts reported on the recipient entitlement balance report agree with the schedule of expenditures of federal awards for U.S.D.A. donated food commodities.