Title: Note 1 - Basis of Accounting
Accounting Policies: This Schedule of Expenditures of Federal Awards is prepared on the generally accepted accounting principles (GAAP) applicable to governmental enterprise units. 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: ESD 113 has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Grant Guidance.
This Schedule of Expenditures of Federal Awards is prepared on the generally accepted accounting principles (GAAP) applicable to governmental enterprise units. 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.
Title: Note 2 – Federal De Minimis Indirect Rate
Accounting Policies: This Schedule of Expenditures of Federal Awards is prepared on the generally accepted accounting principles (GAAP) applicable to governmental enterprise units. 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: ESD 113 has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Grant Guidance.
ESD 113 has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Grant Guidance.
Title: Note 3 - Federal Indirect Rate
Accounting Policies: This Schedule of Expenditures of Federal Awards is prepared on the generally accepted accounting principles (GAAP) applicable to governmental enterprise units. 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: ESD 113 has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Grant Guidance.
ESD 113 claimed indirect costs under this grant using its federal restricted/unrestricted rate of 0.0%.
Title: Note 4 - Federal Restricted Indirect Rate
Accounting Policies: This Schedule of Expenditures of Federal Awards is prepared on the generally accepted accounting principles (GAAP) applicable to governmental enterprise units. 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: ESD 113 has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Grant Guidance.
ESD 113 claimed indirect costs under this grant using its federal restricted rate of 7.16% for September 2022 - August 2023.
Title: Note 5 - Federal Restricted Indirect Rate
Accounting Policies: This Schedule of Expenditures of Federal Awards is prepared on the generally accepted accounting principles (GAAP) applicable to governmental enterprise units. 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: ESD 113 has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Grant Guidance.
ESD 113 claimed indirect costs under this grant using its federal restricted rate of 6.75%.
Title: Note 6 - Federal Indirect Rate
Accounting Policies: This Schedule of Expenditures of Federal Awards is prepared on the generally accepted accounting principles (GAAP) applicable to governmental enterprise units. 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: ESD 113 has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Grant Guidance.
ESD 113 claimed indirect costs under this grant using its federal unrestricted rate of 11.06%.
Title: Note 7 - Federal Indirect Rate
Accounting Policies: This Schedule of Expenditures of Federal Awards is prepared on the generally accepted accounting principles (GAAP) applicable to governmental enterprise units. 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: ESD 113 has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Grant Guidance.
ESD 113 claimed indirect costs under this grant using its federal unrestricted rate of 10.33% for September 2022 - October 2022, 11.06% for November 2022 - August 2023.
Title: Note 8 - Federal Indirect Rate
Accounting Policies: This Schedule of Expenditures of Federal Awards is prepared on the generally accepted accounting principles (GAAP) applicable to governmental enterprise units. 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: ESD 113 has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Grant Guidance.
ESD 113 claimed indirect costs under this grant using its federal restricted rate of 10.33% September 2022 – October 2022, 7.65% November 2022 – August 2023.
Title: Note 9 - Program Costs / Matching Contributions
Accounting Policies: This Schedule of Expenditures of Federal Awards is prepared on the generally accepted accounting principles (GAAP) applicable to governmental enterprise units. 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: ESD 113 has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Grant Guidance.
The amounts shown as current year expenses represent only the federal grant portion of the program costs. Entire program costs, including the ESD’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 10 - FEMA
Accounting Policies: This Schedule of Expenditures of Federal Awards is prepared on the generally accepted accounting principles (GAAP) applicable to governmental enterprise units. 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: ESD 113 has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Grant Guidance.
After a presidentially declared disaster, FEMA provides Disaster Grants – Public Assistance (Presidentially Declared Disasters) (ALN 97.036) to reimburse eligible costs associated with repair, replacement or restoration of disaster-damaged facilities.
Title: Note 11 - Federal Indirect Rate
Accounting Policies: This Schedule of Expenditures of Federal Awards is prepared on the generally accepted accounting principles (GAAP) applicable to governmental enterprise units. 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: ESD 113 has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Grant Guidance.
ESD 113 claimed indirect costs under this grant using its federal unrestricted rate of 10.00%.