Notes to SEFA
Title: Note 3 - Program Costs
Accounting Policies: Note 1- This Schedule is prepared on the same basis of accounting as the District's financial statements. The District uses the Cash Basis of accounting.
De Minimis Rate Used: N
Rate Explanation: Note 2- The District has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
The amounts shown as current year expenditures represent only the federal grant portion of the program costs. Entire program costs, including the District’s portion, are 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.
Title: Note 4 - Noncash Awards
Accounting Policies: Note 1- This Schedule is prepared on the same basis of accounting as the District's financial statements. The District uses the Cash Basis of accounting.
De Minimis Rate Used: N
Rate Explanation: Note 2- The District has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
The District received equipment and supplies that were purchased with federal Homeland Security funds by the State of Washington. The amount reported on the schedule is the value of the property the date it was received by the District and priced by the State of Washington.
Title: Note 5 - Other Notes
Accounting Policies: Note 1- This Schedule is prepared on the same basis of accounting as the District's financial statements. The District uses the Cash Basis of accounting.
De Minimis Rate Used: N
Rate Explanation: Note 2- The District has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
The District incurred eligible COVID-19 related expenses in 2021, however their project worksheet for $94,380.00 was approved for payment through the COVID-19 Disaster Relief Fund in 2022, ALN number 97.036. This grant was facilitated through Public Assistance Program, Washington State Emergency Management Division.