Title: Note 3 - Program Costs/Matching Contributions
Accounting Policies: Note 1 - The Schedule of Expenditures of Federal Awards is prepared on the same basis of accounting as the Adna SD's financial statements. The Adna SD 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: Y
Rate Explanation: Note 2 - The Adna SD used the federal restricted rate for this program. The Adna SD has not elected to use the 10-percent de minimis 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 Adna 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.
Title: Note 4 - Noncash Awards
Accounting Policies: Note 1 - The Schedule of Expenditures of Federal Awards is prepared on the same basis of accounting as the Adna SD's financial statements. The Adna SD 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: Y
Rate Explanation: Note 2 - The Adna SD used the federal restricted rate for this program. The Adna SD has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
The amount of commodities reported on the schedule is the value of commodities distributed by the Adna School District during the current year and priced as prescribed by OSPI.
Title: Note 5 - Schoolwide Programs
Accounting Policies: Note 1 - The Schedule of Expenditures of Federal Awards is prepared on the same basis of accounting as the Adna SD's financial statements. The Adna SD 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: Y
Rate Explanation: Note 2 - The Adna SD used the federal restricted rate for this program. The Adna SD has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
The Adna School District operates a “schoolwide program” in the Middle/High School. 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 Adna School District in its schoolwide program: Title I (84.010) $92,829.00
Title: Note 6 - Transferability
Accounting Policies: Note 1 - The Schedule of Expenditures of Federal Awards is prepared on the same basis of accounting as the Adna SD's financial statements. The Adna SD 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: Y
Rate Explanation: Note 2 - The Adna SD used the federal restricted rate for this program. The Adna SD has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
As allowed by federal regulations, the Adna School District elected to transfer program funds. The district expended $13,556 from its Title II, Part A Supporting Effective Instruction State Grants (84.367) on allowable activities of the Title IV, Part A-Student Support and Academic Enrichment Program (84.424). This amount is reflected in the expenditures of Student Support and Academic Enrichment Program (84.424).
Title: Note 7 - ESSERF
Accounting Policies: Note 1 - The Schedule of Expenditures of Federal Awards is prepared on the same basis of accounting as the Adna SD's financial statements. The Adna SD 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: Y
Rate Explanation: Note 2 - The Adna SD used the federal restricted rate for this program. The Adna SD has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
COVID-19 related expenditures for the programs funded by ESSERF. The Adna SD used the federal unrestricted rate for this program. The Adna SD has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
Title: Note 8 - Small Rural Schools Achievement (SRSA)
Accounting Policies: Note 1 - The Schedule of Expenditures of Federal Awards is prepared on the same basis of accounting as the Adna SD's financial statements. The Adna SD 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: Y
Rate Explanation: Note 2 - The Adna SD used the federal restricted rate for this program. The Adna SD has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
As allowed by federal regulations, the Adna SD expended $ 38,645 from its Small Rural Schools Achievement (SRSA) Alternative Uses of Funds Program (84.358) for activities of the Student Support and Academic Achievement Enrichment Program (84.424) (or name of other applicable program). This amount is reflected in the expenditures of 84.424