Title: NOTE 3 - FEDERAL INDIRECT RATE
Accounting Policies: This Schedule is prepared on the same basis of accounting as the Pateros School Districts financial statements. The Pateros School District uses the modified accrual basis of accounting. Expenditures represent only the federally funded portions of the program. District records should be consulted to determine amounts expended or matched from non-federal sources.
De Minimis Rate Used: N
Rate Explanation: The Pateros School District has not elected to use the 10-percent de minimus indirect cost rate allowed under the Uniform Guidance.
The Pateros School District used the federal restricted rate of 9.95% and unrestricted federal rate of 26.83%.
Title: NOTE 4 - NONCASH AWARDS
Accounting Policies: This Schedule is prepared on the same basis of accounting as the Pateros School Districts financial statements. The Pateros School District uses the modified accrual basis of accounting. Expenditures represent only the federally funded portions of the program. District records should be consulted to determine amounts expended or matched from non-federal sources.
De Minimis Rate Used: N
Rate Explanation: The Pateros School District has not elected to use the 10-percent de minimus indirect cost rate allowed under the Uniform Guidance.
The amount of commodities reported on the schedule is the value of commodities distributed by the Pateros School District during the current year and priced as prescribed by the OSPI Child Nutrition.
Title: NONTE 5 - SCHOOLWIDE PROGRAMS
Accounting Policies: This Schedule is prepared on the same basis of accounting as the Pateros School Districts financial statements. The Pateros School District uses the modified accrual basis of accounting. Expenditures represent only the federally funded portions of the program. District records should be consulted to determine amounts expended or matched from non-federal sources.
De Minimis Rate Used: N
Rate Explanation: The Pateros School District has not elected to use the 10-percent de minimus indirect cost rate allowed under the Uniform Guidance.
The Pateros School District operates a “schoolwide program” in one primary building that serves PreK-12. Using federal funding, schoolwide programs are designed to upgrade an entire educational program within a school for all students, rather than limit services to certain targeted students. The following federal program amounts were expended by the Pateros School District in its schoolwide program: Title I (84.010) $75,219, Rural Education (84.358) $22,539.75
Title: NOTE6—TRANSFERABILITY
Accounting Policies: This Schedule is prepared on the same basis of accounting as the Pateros School Districts financial statements. The Pateros School District uses the modified accrual basis of accounting. Expenditures represent only the federally funded portions of the program. District records should be consulted to determine amounts expended or matched from non-federal sources.
De Minimis Rate Used: N
Rate Explanation: The Pateros School District has not elected to use the 10-percent de minimus indirect cost rate allowed under the Uniform Guidance.
As allowed by federal regulations, the Pateros School District elected to transfer program funds. The
district expended $8,031 from its Title II, Part A Teacher & Principal Training & Recruiting Fund State
Grant (84.367) and expended $9,992.03 from its Title IV, Part A Student Support and Academic Enrichment (84.424) on allowable activities of the Title I, Part A Grants to Local Educational Agencies (84.010), and Title II, Part A Supporting Effective Instruction State Grants (84.367) and title IV, Part A Student Support and Academic Enrichment (84.424).
Title: NOTE 7 - SMALL RURAL SCHOOLS ACHIEVEMENT (SRSA)
Accounting Policies: This Schedule is prepared on the same basis of accounting as the Pateros School Districts financial statements. The Pateros School District uses the modified accrual basis of accounting. Expenditures represent only the federally funded portions of the program. District records should be consulted to determine amounts expended or matched from non-federal sources.
De Minimis Rate Used: N
Rate Explanation: The Pateros School District has not elected to use the 10-percent de minimus indirect cost rate allowed under the Uniform Guidance.
As allowed by federal regulations, the Pateros School District Expended $22,539.75 from its Small Rural Schools Achievement (SRSA) Alternative Uses of Funds Program (84.358) for activities of Title I Grants to Local Education Agencies (84.010), Supporting Effective Instruction State Grants (84.367), and Student Support and Academic Achievement Enrichment Program (84.424).
Title: NOTE 8- PROGRAM COSTS/MATCHING CONTRIBUTIONS
Accounting Policies: This Schedule is prepared on the same basis of accounting as the Pateros School Districts financial statements. The Pateros School District uses the modified accrual basis of accounting. Expenditures represent only the federally funded portions of the program. District records should be consulted to determine amounts expended or matched from non-federal sources.
De Minimis Rate Used: N
Rate Explanation: The Pateros School District has not elected to use the 10-percent de minimus indirect cost rate allowed under the Uniform Guidance.
The amounts shown as current year expenses represent only the federal grant portion of the program
costs. Entire program costs, including the Pateros School District's local matching share, may be more
than shown. Such expenditures are recognized following, as applicable, either the cost principles in the
OMB Circular A-87, Cost Principles for State, Local, and Indian Tribal Governments, or the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement.