Title: CHILD NUTRITION CLUSTER
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the federal grantactivity of Independent School District No. 31 and is presented on the modified accrual basis ofaccounting. The information in this schedule in presented in accordance with the requirements of Title 2U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirement, Cost Principles,and Audit Requirements for Federal Awards. Therefore, some amounts in this schedule may differ fromamounts presented in, or used in the preparation of the financial statements.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Cash receipts from the U. S. Department of Agriculture through the Minnesota Department of Education are included in revenues from federal sources. It is assumed that federal funds are expended first.
Title: FOOD DONATION PROGRAM
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the federal grantactivity of Independent School District No. 31 and is presented on the modified accrual basis ofaccounting. The information in this schedule in presented in accordance with the requirements of Title 2U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirement, Cost Principles,and Audit Requirements for Federal Awards. Therefore, some amounts in this schedule may differ fromamounts presented in, or used in the preparation of the financial statements.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Program regulations do not require the District to maintain separate inventory records for purchased food and food received from the U.S. Department of Agriculture. This non-monetary assistance (expenditures) is reported in the Schedule at the fair market value of the commodities received.
Title: MATCHING REQUIREMENTS
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the federal grantactivity of Independent School District No. 31 and is presented on the modified accrual basis ofaccounting. The information in this schedule in presented in accordance with the requirements of Title 2U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirement, Cost Principles,and Audit Requirements for Federal Awards. Therefore, some amounts in this schedule may differ fromamounts presented in, or used in the preparation of the financial statements.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Certain Federal programs require that the District contribute non-federal funds (matching funds) to support the Federally-funded programs. The District has complied with the matching requirements. The expenditure of non-Federal matching funds is not included on the Schedule.
Title: PASS-THROUGH ENTITIES
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the federal grantactivity of Independent School District No. 31 and is presented on the modified accrual basis ofaccounting. The information in this schedule in presented in accordance with the requirements of Title 2U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirement, Cost Principles,and Audit Requirements for Federal Awards. Therefore, some amounts in this schedule may differ fromamounts presented in, or used in the preparation of the financial statements.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
All pass-through entities listed above use the same Assistance Listing as the federal grantors to identify these grants, and have not assigned any additional identifying numbers.
Title: SUBRECIPIENTS
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the federal grantactivity of Independent School District No. 31 and is presented on the modified accrual basis ofaccounting. The information in this schedule in presented in accordance with the requirements of Title 2U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirement, Cost Principles,and Audit Requirements for Federal Awards. Therefore, some amounts in this schedule may differ fromamounts presented in, or used in the preparation of the financial statements.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The District did not pass any federal money to subrecipients.