Notes to SEFA
Title: FOOD DONATION
Accounting Policies: The accompanying schedule of expenditures of federal and state awards (the Schedule) includes
the federal and state grant activity of the District under programs of the federal government and
state agencies for the year ended June 30, 2023. The information in this Schedule is presented in
accordance with requirements of Title 2 U.S. Code of Federal Regulations part 200, Uniform
Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards
(Uniform Guidance) and State Single Audit Guidelines. Because the Schedule presents only a
selected portion of the operations of the District, it is not intended to and does not present the
financial position or changes in net position of the District. Expenditures reported on the Schedule
are reported on the modified accrual basis of accounting. Such expenditures are recognized
following the cost principles contained in Uniform Guidance and State of Wisconsin Single Audit
Guidelines, wherein certain types of expenditures are not allowable or are limited as to
reimbursement.
De Minimis Rate Used: N
Rate Explanation: N/A
Nonmonetary assistance is reported in the schedule at the fair market value of the commodities
received and disbursed. At June 30, 2023, there were no commodities in inventory at the District.
Title: OVERSIGHT AGENCIES
Accounting Policies: The accompanying schedule of expenditures of federal and state awards (the Schedule) includes
the federal and state grant activity of the District under programs of the federal government and
state agencies for the year ended June 30, 2023. The information in this Schedule is presented in
accordance with requirements of Title 2 U.S. Code of Federal Regulations part 200, Uniform
Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards
(Uniform Guidance) and State Single Audit Guidelines. Because the Schedule presents only a
selected portion of the operations of the District, it is not intended to and does not present the
financial position or changes in net position of the District. Expenditures reported on the Schedule
are reported on the modified accrual basis of accounting. Such expenditures are recognized
following the cost principles contained in Uniform Guidance and State of Wisconsin Single Audit
Guidelines, wherein certain types of expenditures are not allowable or are limited as to
reimbursement.
De Minimis Rate Used: N
Rate Explanation: N/A
The District’s federal oversight agency for audit is the U.S. Department of Education. The District’s
state cognizant agency is the Wisconsin Department of Public Instruction.
Title: ELIGIBLE COSTS FOR SPECIAL EDUCATION
Accounting Policies: The accompanying schedule of expenditures of federal and state awards (the Schedule) includes
the federal and state grant activity of the District under programs of the federal government and
state agencies for the year ended June 30, 2023. The information in this Schedule is presented in
accordance with requirements of Title 2 U.S. Code of Federal Regulations part 200, Uniform
Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards
(Uniform Guidance) and State Single Audit Guidelines. Because the Schedule presents only a
selected portion of the operations of the District, it is not intended to and does not present the
financial position or changes in net position of the District. Expenditures reported on the Schedule
are reported on the modified accrual basis of accounting. Such expenditures are recognized
following the cost principles contained in Uniform Guidance and State of Wisconsin Single Audit
Guidelines, wherein certain types of expenditures are not allowable or are limited as to
reimbursement.
De Minimis Rate Used: N
Rate Explanation: N/A
Eligible costs for special education under project 011 were $74,140,030 for the year ended June
30, 2023.