Notes to SEFA
Title: Note 3: Subrecipients
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of DuPage Area Occupational Education System and is presented on the modified accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the Office of Management and Budget Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule 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.
Of the federal expenditures presented in the schedule, Dupage Area Occupational Education System provided federal awards to subrecipients as follows:Perkins IIC - Secondary/School District 8684.04828,617Perkins IIC - Secondary/School District 8784.04896,891Perkins IIC - Secondary/School District 8884.04854,560Perkins IIC - Secondary/School District 9484.04833,632Perkins IIC - Secondary/School District 9984.04843,108Perkins IIC - Secondary/School District 10084.04819,277Perkins IIC - Secondary/School District 10884.04819,418Perkins IIC - Secondary/School District 20084.04825,437Perkins IIC - Secondary/School District 20184.0485,068Perkins IIC - Secondary/School District 20284.0485,606Perkins IIC - Secondary/School District 20384.04841,482Perkins IIC - Secondary/School District 204 Indian Prairie84.04867,134Perkins IIC - Secondary/School District 204 Lyons84.04837,125Perkins IIC - Secondary/School District 20584.04821,904
Title: Note 4: Non-Cash Assistance
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of DuPage Area Occupational Education System and is presented on the modified accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the Office of Management and Budget Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule 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 following amounts were expended in the form of non-cash assistance by Dupage Area Occupational Education System and should be included in the Schedule of Expenditures of Federal Awards:NON-CASH COMMODITIES (CFDA 10.555)**:$0 OTHER NON-CASH ASSISTANCE - DEPT. OF DEFENSE FRUITS & VEGETABLES$0
Title: Note 5: Other Information
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of DuPage Area Occupational Education System and is presented on the modified accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the Office of Management and Budget Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule 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.
Insurance coverage in effect paid with Federal funds during the fiscal year:Property: $0 Auto: $0 General Liability: $0 Workers Compensation: $0 Loans/Loan Guarantees Outstanding on June 30: $0 District had Federal grants requiring matching expenditures: No