Notes to SEFA
Title: MAJOR FEDERAL PROGRAMS
Accounting Policies: BASIS OF ACCOUNTING - THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS HAS BEEN PREPARED ON THE ACCRUAL BASIS OF ACCOUNTING. REVENUES WERE ADJUSTED TO BALANCE THE EXPENDITURES INCURRED FOR EACH PROJECT. SUMMARY OF SIGNIFICANT 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, WHEREIN CERTAIN TYPES OF EXPENDITURES ARE NOT ALLOWABLE OR ARE LIMITED AS TO REIMBURSEMENT.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
AN EXTENSIVE COMPLIANCE TEST, AS REQUIRED BY TITLE 2 U.S. CODE OF FEDERAL REGULATIONS (CFR) PART 200, UNIFORM ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES, AND AUDIT REQUIREMENTS FOR FEDERAL AWARDS (UNIFORM GUIDANCE) WAS PERFORMED ON THE EDUCATION STABILIZATION FUND, WHICH REPRESENTS 59.53% OF THE TOTAL EXPENDITURES REFLECTED ON THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS. THE 40% TEST FOR A HIGH RISK AUDITEE WAS SATISFIED AS FOLLOWS: TITLE I 84.010 $147,250; TITLE II 84.367 $19,434; TITLE IV, PART A 84.424 $5,163; RURAL SCHOOL ACHIEVEMENT PROGRAM 84.358A $29,895; ELEMENTARY AND SECONDARY SCHOOL EMERGENCY RELIEF FUND 84.425D $375,085; AMERICAN RESCUE PLAN - ELEMENTARY AND SECONDARY SCHOOL EMERGENCY RELIEF 84.425U $601,338; MEDICAL ACCESS 93.778 $5,529; SPECIAL EDUCATION - GRANTS TO STATES 84.027 $112,999; SPECIAL EDUCATION = PRESCHOOL GRANTS 84.173 $345; NATIONAL SCHOOL LUNCH PROGRAM 10.555 $281,552; SCHOOL BREAKFAST 10.553 $61,016; STATE PANDEMIC ELECTRONIC BENEFIT TRANSFER - ADMIN COST GRANTS 10.649 $614; TOTAL $1,649,992 X 40% = $656,088 MINIMUM AMOUNT WHICH MUST BE TESTED. SELECTED FOR TESTING AS MAJOR PROGRAMS - ELEMENTARY AND SECONDARY SCHOOL EMERGENCY RELIEF 84.425D $375,085 AND AMERICAN RESCUE PLAN ELEMENTARY AND SECONDARY SCHOOL EMERGENCY RELIEF 84.425U $601,338 = $976,423 AMOUNT TESTED. THE EDUCATION STABILIZATION FUND EXCEEDS $656,088, AND, THEREFORE, REPRESENTS THE ONLY PROGRAM TO WHICH THE SPECIFIC COMPLIANCE REQUIREMENTS MUST BE APPLIED.
Title: IN-KIND FEDERAL SUPPORT
Accounting Policies: BASIS OF ACCOUNTING - THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS HAS BEEN PREPARED ON THE ACCRUAL BASIS OF ACCOUNTING. REVENUES WERE ADJUSTED TO BALANCE THE EXPENDITURES INCURRED FOR EACH PROJECT. SUMMARY OF SIGNIFICANT 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, WHEREIN CERTAIN TYPES OF EXPENDITURES ARE NOT ALLOWABLE OR ARE LIMITED AS TO REIMBURSEMENT.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
USDA DONATED COMMODITIES ARE VALUED AT MARKET VALUE, WHICH REPRESENTS THE COSTS TO REPLACE THOSE COMMODITIES.