Title: NOTE 1—BASIS OF ACCOUNTING
Accounting Policies: This Schedule is prepared on the same basis of accounting as the South Bend
School District’s financial statements. The South Bend School District uses the
cash 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: The South Bend School District has not elected to use the 10-percent de minimis
indirect cost rate allowed under the Uniform Guidance. The South Bend School
District used the federal unrestricted rate of 14.65%.
This Schedule is prepared on the same basis of accounting as the South Bend
School District’s financial statements. The South Bend School District uses the
cash 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.
Title: NOTE 2—FEDERAL DE MINIMIS INDIRECT RATE
Accounting Policies: This Schedule is prepared on the same basis of accounting as the South Bend
School District’s financial statements. The South Bend School District uses the
cash 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: The South Bend School District has not elected to use the 10-percent de minimis
indirect cost rate allowed under the Uniform Guidance. The South Bend School
District used the federal unrestricted rate of 14.65%.
The South Bend School District has not elected to use the 10-percent de minimis
indirect cost rate allowed under the Uniform Guidance. The South Bend School
District used the federal unrestricted rate of 14.65%.
Title: NOTE 3—FEDERAL DE MINIMIS INDIRECT RATE
Accounting Policies: This Schedule is prepared on the same basis of accounting as the South Bend
School District’s financial statements. The South Bend School District uses the
cash 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: The South Bend School District has not elected to use the 10-percent de minimis
indirect cost rate allowed under the Uniform Guidance. The South Bend School
District used the federal unrestricted rate of 14.65%.
The South Bend School District has not elected to use the 10-percent de minimis
indirect cost rate allowed under the Uniform Guidance. The South Bend School
District used the federal unrestricted rate of 26.95%.
Title: NOTE 4—FEDERAL DE MINIMIS INDIRECT RATE
Accounting Policies: This Schedule is prepared on the same basis of accounting as the South Bend
School District’s financial statements. The South Bend School District uses the
cash 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: The South Bend School District has not elected to use the 10-percent de minimis
indirect cost rate allowed under the Uniform Guidance. The South Bend School
District used the federal unrestricted rate of 14.65%.
The South Bend School District has not elected to use the 10-percent de minimis
indirect cost rate allowed under the Uniform Guidance. The South Bend School
District used the federal restricted rate of 6.38%.
Title: NOTE 5—FEDERAL DE MINIMIS INDIRECT RATE
Accounting Policies: This Schedule is prepared on the same basis of accounting as the South Bend
School District’s financial statements. The South Bend School District uses the
cash 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: The South Bend School District has not elected to use the 10-percent de minimis
indirect cost rate allowed under the Uniform Guidance. The South Bend School
District used the federal unrestricted rate of 14.65%.
The South Bend School District has not elected to use the 10-percent de minimis
indirect cost rate allowed under the Uniform Guidance. The South Bend School
District used the federal restricted rate of 4.00%.
Title: NOTE 6—PROGRAM COSTS/MATCHING CONTRIBUTIONS
Accounting Policies: This Schedule is prepared on the same basis of accounting as the South Bend
School District’s financial statements. The South Bend School District uses the
cash 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: The South Bend School District has not elected to use the 10-percent de minimis
indirect cost rate allowed under the Uniform Guidance. The South Bend School
District used the federal unrestricted rate of 14.65%.
The amounts shown as current year expenses represent only the federal award
portion of the program costs. Entire program costs, including the South Bend
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 7—NONCASH AWARDS
Accounting Policies: This Schedule is prepared on the same basis of accounting as the South Bend
School District’s financial statements. The South Bend School District uses the
cash 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: The South Bend School District has not elected to use the 10-percent de minimis
indirect cost rate allowed under the Uniform Guidance. The South Bend School
District used the federal unrestricted rate of 14.65%.
The amount of commodities reported on the schedule is the value of
commodities distributed by the South Bend School District during the current year
and priced as prescribed by USDA and State of Washington Office of Financial
Management.
Title: NOTE 8—SCHOOLWIDE PROGRAMS
Accounting Policies: This Schedule is prepared on the same basis of accounting as the South Bend
School District’s financial statements. The South Bend School District uses the
cash 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: The South Bend School District has not elected to use the 10-percent de minimis
indirect cost rate allowed under the Uniform Guidance. The South Bend School
District used the federal unrestricted rate of 14.65%.
The South Bend School District operates a “schoolwide program” in one
elementary building and one secondary building. 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 South
Bend School District in its schoolwide program: Title I, 84.010A, $206,524.00.
Title: NOTE 9—SMALL RURAL SCHOOLS ACHIEVEMENT (SRSA)
Accounting Policies: This Schedule is prepared on the same basis of accounting as the South Bend
School District’s financial statements. The South Bend School District uses the
cash 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: The South Bend School District has not elected to use the 10-percent de minimis
indirect cost rate allowed under the Uniform Guidance. The South Bend School
District used the federal unrestricted rate of 14.65%.
As allowed by federal regulations, the South Bend School District expended
$28,060.00 from its Small Rural Schools Achievement (SRSA) Alternative Uses of
Funds Program 84.358 for activities of the Title II, Part A, Student Support and
Academic Achievement Enrichment Program 84.424. This amount is reflected in
the expenditures of 84.424.