Notes to SEFA
Title: Note 1 Basis of presentation:
Accounting Policies: Expenditures reported in the SEFA are reported on the modified accrual basis of accounting. Such
expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein
certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown
on the SEFA represent adjustments or credits made in the normal course of business to amounts reported as
expenditures in prior years.
De Minimis Rate Used: N
Rate Explanation: The District has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform
Guidance, and instead uses the rate approved annually by Oregon Department of Education.
The accompanying Schedule of Expenditures of Federal Awards (SEFA) includes the federal grant awards
activity of North Wasco County School District No. 21 under programs of the federal government for the
year ended June 30, 2022. The information in this SEFA is presented in accordance with the 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). Because the SEFA presents
only a selected portion of the operations of the District, it is not intended to, and does not, present the
financial position, changes in net position, or cash flows of the District.
Title: Note 2 Summary of significant accounting principles:
Accounting Policies: Expenditures reported in the SEFA are reported on the modified accrual basis of accounting. Such
expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein
certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown
on the SEFA represent adjustments or credits made in the normal course of business to amounts reported as
expenditures in prior years.
De Minimis Rate Used: N
Rate Explanation: The District has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform
Guidance, and instead uses the rate approved annually by Oregon Department of Education.
Expenditures reported in the SEFA are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the SEFA represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.
Title: Note 3 Indirect cost rates:
Accounting Policies: Expenditures reported in the SEFA are reported on the modified accrual basis of accounting. Such
expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein
certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown
on the SEFA represent adjustments or credits made in the normal course of business to amounts reported as
expenditures in prior years.
De Minimis Rate Used: N
Rate Explanation: The District has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform
Guidance, and instead uses the rate approved annually by Oregon Department of Education.
The District has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance, and instead uses the rate approved annually by Oregon Department of Education.
Title: Note 4 Subrecipients:
Accounting Policies: Expenditures reported in the SEFA are reported on the modified accrual basis of accounting. Such
expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein
certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown
on the SEFA represent adjustments or credits made in the normal course of business to amounts reported as
expenditures in prior years.
De Minimis Rate Used: N
Rate Explanation: The District has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform
Guidance, and instead uses the rate approved annually by Oregon Department of Education.
The District passed through $61,172 of federal funding to Columbia Gorge Education Service District and $118,314 of federal funding to Mosier Community School.
Title: Note 5 Non-cash awards:
Accounting Policies: Expenditures reported in the SEFA are reported on the modified accrual basis of accounting. Such
expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein
certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown
on the SEFA represent adjustments or credits made in the normal course of business to amounts reported as
expenditures in prior years.
De Minimis Rate Used: N
Rate Explanation: The District has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform
Guidance, and instead uses the rate approved annually by Oregon Department of Education.
The schedule of expenditures of federal awards includes amounts for food donations provided through the
Child Nutrition Program through the State of Oregon. (CFDA #10.555 Commodity Supplemental Food
Program). The value of the food is determined by the grantor at $75,042 and included in the total program
value reported on the Schedule of Expenditures of Federal awards.