Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal award activity of DuPage County Regional Office of Education No. 19 (ROE) under programs of the federal government for the year ended June 30, 2021. 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 ROE, it is not intended to and does not present the financial position, changes in net position, or cash flows of the ROE.
For the fiscal year ended June 30, 2021, the ROE has presented the Schedule in accordance with the cash basis of accounting. This is a change from the fiscal year 2020 presentation, which was reported using GAAP. The following federal expenditures reported in the fiscal year 2021 cash basis financial statements are excluded from the fiscal year 2021 cash basis Schedule as they were already reported in the fiscal year 2020 Schedule on an accrual basis: Program Title: Bureau of Justice Assistance (BJA) STOP Federal Assistance Listing Number 16.839 $705, Program Title: Education Innovation and Research Federal Assistance Listing Number 84.411A $116,050, Program Title: McKinney Education for Homeless Children Federal Listing Number 84.196A $16,046, Program Title: Supporting Effective Educator Development Federal Listing Number 84.423A $29,732