Audit 292997

Title: Note 2 - Program Costs Accounting Policies: Note 1 - The Schedule of Expenditures of Federal Awards is prepared on the same basis of accounting as the Battle Ground Public Schools financial statements. Battle Ground Public Schools 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: Note 5 - Indirect Cost Rate a. The Battle Ground Public Schools has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The Battle Ground Public Schools has used the federal restricted rate of 3.53%. b. The Battle Ground Public Schools has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The Battle Ground Public Schools has used the federal restricted rate of 7.49%. c. The Battle Ground Public Schools has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The Battle Ground Public Schools has used the federal restricted rate of 13.19%. d. The Battle Ground Public Schools has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The Battle Ground Public Schools has used the federal restricted rate of 12.09%. e. The Battle Ground Public Schools has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The Battle Ground Public Schools has used the federal restricted rate of 11.65%. The amounts shown as current year expenses represent only the federal award portion of the program costs. Entire program costs, including the Battle Ground School District’s local matching share, may be more than shown. Such expenditures are recognized following, 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 3 - Noncash Awards Accounting Policies: Note 1 - The Schedule of Expenditures of Federal Awards is prepared on the same basis of accounting as the Battle Ground Public Schools financial statements. Battle Ground Public Schools 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: Note 5 - Indirect Cost Rate a. The Battle Ground Public Schools has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The Battle Ground Public Schools has used the federal restricted rate of 3.53%. b. The Battle Ground Public Schools has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The Battle Ground Public Schools has used the federal restricted rate of 7.49%. c. The Battle Ground Public Schools has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The Battle Ground Public Schools has used the federal restricted rate of 13.19%. d. The Battle Ground Public Schools has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The Battle Ground Public Schools has used the federal restricted rate of 12.09%. e. The Battle Ground Public Schools has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The Battle Ground Public Schools has used the federal restricted rate of 11.65%. The amount of commodities reported on the schedule is the value of commodities used by Battle Ground Public Schools during the current year and priced as prescribed by the USDA.

Title: Note 4 - Schoolwide Programs Accounting Policies: Note 1 - The Schedule of Expenditures of Federal Awards is prepared on the same basis of accounting as the Battle Ground Public Schools financial statements. Battle Ground Public Schools 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: Note 5 - Indirect Cost Rate a. The Battle Ground Public Schools has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The Battle Ground Public Schools has used the federal restricted rate of 3.53%. b. The Battle Ground Public Schools has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The Battle Ground Public Schools has used the federal restricted rate of 7.49%. c. The Battle Ground Public Schools has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The Battle Ground Public Schools has used the federal restricted rate of 13.19%. d. The Battle Ground Public Schools has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The Battle Ground Public Schools has used the federal restricted rate of 12.09%. e. The Battle Ground Public Schools has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The Battle Ground Public Schools has used the federal restricted rate of 11.65%. The Battle Ground School District operates a “schoolwide program” in five elementary buildings. 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 Battle Ground School District in its schoolwide program: Title I (84.010) $1,272,995.98.