Notes to SEFA
Title: NOTE 1 BASIS OF PRESENTATION / ACCOUNTING
Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Subpart E of the Uniform Guidance, wherein certain types of expenditures are allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: Devils Lake Public School District has not elected to use the 10-percent de minimis cost rate as allowed under Uniform Guidance
The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Devils Lake Public School District under programs of the federal government for the year ended June 30, 2023. The information in the schedule is presented in accordance with the requirements of the Office of Management and Budget (OMB) Uniform Guidance. Because the schedule presents only a selected portion of the operations of the Devils Lake Public School District, it is not intended to and does not present the financial position or changes in net position of the Devils Lake Public School District. Expenditures represent only the federally funded portions of the program. School District records should be consulted to determine amounts expended or matched from non-federal sources.
Title: NOTE 3 NON-CASH AWARDS
Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Subpart E of the Uniform Guidance, wherein certain types of expenditures are allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: Devils Lake Public School District has not elected to use the 10-percent de minimis cost rate as allowed under Uniform Guidance
The amount of commodities reported on the schedule is the value of the supplemental food program distributed by the district during the year as priced by the North Dakota Department of Public Instruction.
Title: NOTE 4 SCHOOL-WIDE PROGRAMS
Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Subpart E of the Uniform Guidance, wherein certain types of expenditures are allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: Devils Lake Public School District has not elected to use the 10-percent de minimis cost rate as allowed under Uniform Guidance
The Devils Lake Public School District operates a 'schoolwide program' in elementary buildings. Using federal funding, schoolwide programs are designed to provide an entire educational program within a school for all students, rather than limit services to certain targeted individuals. The federal program amount expended by the district in the schoolwide program for Title I (84.010) was $812,175.
Title: NOTE 5 PASS-THROUGH GRANT NUMBER
Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Subpart E of the Uniform Guidance, wherein certain types of expenditures are allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: Devils Lake Public School District has not elected to use the 10-percent de minimis cost rate as allowed under Uniform Guidance
For Federal Pass-through programs marked “N/A”, the Devils Lake Public School District was unable to obtain a pass-through grant number.