Notes to SEFA
Title: Note 3 - Transferability
Accounting Policies: Note 1 - The Schedule is prepared on the same basis of accounting as the district’s financial. The district 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 2 - The district has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The district used the federal indirect rates as calculated by the Office of Superintendent of Public Instruction as applicable for each grant.
As allowed by federal regulations, the district elected to transfer program funds. The district expended $26,477 from its Title IV, Part A Student Support and Academic Enrichment Program (84.424) on allowable activities of the Title I, Part A Grants to Local Educational Agencies (84.010). This amount is reflected in the expenditures of Title I, Part A Grants to Local Educational Agencies (84.010).
Title: Note 4 - Program Costs/Matching Contributions
Accounting Policies: Note 1 - The Schedule is prepared on the same basis of accounting as the district’s financial. The district 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 2 - The district has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The district used the federal indirect rates as calculated by the Office of Superintendent of Public Instruction as applicable for each grant.
The amounts shown as current year expenses represent only the federal award portion of the program costs. Entire program costs, including the 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 5 - Noncash Awards
Accounting Policies: Note 1 - The Schedule is prepared on the same basis of accounting as the district’s financial. The district 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 2 - The district has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The district used the federal indirect rates as calculated by the Office of Superintendent of Public Instruction as applicable for each grant.
The amount of commodities reported on the schedule is the value of commodities distributed by the district during the current year and priced as prescribed by the USDA.