Notes to SEFA
Title: SPECIAL EDUCATION AND SCHOOL AGE PARENTS PROGRAM
Accounting Policies: The accompanying schedules of expenditures of federal and state awards include the federal and state grant activity of the Belleville School District and are presented on the accrual basis of accounting. The information in these schedules are presented in accordance with the requirements of Title 2. U.S. Code of Federal Regulations (CFR) 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. Therefore, some amounts presented in these schedules may differ from amounts presented in, or used in the preparation of the basic financial statements.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
2021-2022 eligible costs under the State Special Education Program are $1,036,513. The prorated aid estimate for 2022-2023 is $257,055.
Title: MEDICAL ASSISTANCE
Accounting Policies: The accompanying schedules of expenditures of federal and state awards include the federal and state grant activity of the Belleville School District and are presented on the accrual basis of accounting. The information in these schedules are presented in accordance with the requirements of Title 2. U.S. Code of Federal Regulations (CFR) 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. Therefore, some amounts presented in these schedules may differ from amounts presented in, or used in the preparation of the basic financial statements.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Expenditures presented for the Medicaid SBS Benefit represent only the federal funds for the program that the District receives from DHS. District records should be consulted to determine the total amount expended for this program.
Title: FOOD DISTRIBUTION
Accounting Policies: The accompanying schedules of expenditures of federal and state awards include the federal and state grant activity of the Belleville School District and are presented on the accrual basis of accounting. The information in these schedules are presented in accordance with the requirements of Title 2. U.S. Code of Federal Regulations (CFR) 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. Therefore, some amounts presented in these schedules may differ from amounts presented in, or used in the preparation of the basic financial statements.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The District received commodities totaling $28,089 that is reflected as part of the activity in program CFDA #10.555.
Title: SUBRECIPIENTS
Accounting Policies: The accompanying schedules of expenditures of federal and state awards include the federal and state grant activity of the Belleville School District and are presented on the accrual basis of accounting. The information in these schedules are presented in accordance with the requirements of Title 2. U.S. Code of Federal Regulations (CFR) 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. Therefore, some amounts presented in these schedules may differ from amounts presented in, or used in the preparation of the basic financial statements.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
There were no awards passed through to subrecipients.