Notes to SEFA
Title: Note 3 - Program Cost/Matching Contributions
Accounting Policies: Note 1 - Basis of Accounting - This Schedule is prepared on the same basis of accounting as the White Pass School District's Financial statements. The White Pass School District uses the cash basis of accounting. Expenditures represent only the federally funded portion 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 White Pass School District uses the federal restricted rate of 3.66%.
The amounts shown as current year expenses represent only the federal grantportion of the program costs. Entire program costs, including the White Pass School Districts local matching share, may be more thatn shown. Such expenditures are recognized following, as applicable, either the cost principles in the OMB Circular A-87Cost Principles for State, Local, and Indian Tribal Goverments, or the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administative Requirements, Cost Principles, and Audit Requirements for Federal Awards, whereincertain types of expenditures are not allowed or are limited as to reimbursement.
Title: Note 4 - Noncash Awards
Accounting Policies: Note 1 - Basis of Accounting - This Schedule is prepared on the same basis of accounting as the White Pass School District's Financial statements. The White Pass School District uses the cash basis of accounting. Expenditures represent only the federally funded portion 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 White Pass School District uses the federal restricted rate of 3.66%.
The amount of commodities reported on the schedule is the value of commodities distributed by the White Pass School District during the current year and priced as prescribed by USDA.
Title: Note 5 - Schoolwide Programs
Accounting Policies: Note 1 - Basis of Accounting - This Schedule is prepared on the same basis of accounting as the White Pass School District's Financial statements. The White Pass School District uses the cash basis of accounting. Expenditures represent only the federally funded portion 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 White Pass School District uses the federal restricted rate of 3.66%.
The White Pass School District operates a "schoolwide program" in one elementary building. Using federal funding, schoolwide programs are designed to upgrade anentire educational program within a school for all students, rather than limit servicesto certain targeted students. The following federal program amounts were expended by the White Pass School District in its schoolwide program: Title 1 (84.010) $119,707.