Notes to SEFA
Title: PROGRAM COSTS/MATCHING CONTRIBUTIONS
Accounting Policies: The Schedule of Expenditures of Federal Awards is prepared on the same basis of accounting as the Zillah School District's financial statements. The Zillah School 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: The Zillah School District has not elected to use the 10-percent de minimis indirect cost rate allowed und the Uniform Guidance. The Zillah School District used the federal restricted rate of 5.87%.
The amounts shown as current year expenses represent only the federal grant portion of the program costs. Entire program costs, including the Zillah 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: NONCASH A WARDS - FOOD DISTRIBUTION
Accounting Policies: The Schedule of Expenditures of Federal Awards is prepared on the same basis of accounting as the Zillah School District's financial statements. The Zillah School 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: The Zillah School District has not elected to use the 10-percent de minimis indirect cost rate allowed und the Uniform Guidance. The Zillah School District used the federal restricted rate of 5.87%.
The amount of commodities reported on the schedule is the value of commodities distributed by the Zillah School District during the current year and priced as prescribed by the USDA.
Title: SCHOOLWIDE PROGRAMS
Accounting Policies: The Schedule of Expenditures of Federal Awards is prepared on the same basis of accounting as the Zillah School District's financial statements. The Zillah School 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: The Zillah School District has not elected to use the 10-percent de minimis indirect cost rate allowed und the Uniform Guidance. The Zillah School District used the federal restricted rate of 5.87%.
The Zillah School District operates a "schoolwide program". 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 District in it's schoolwide programs: Title I (84.010) - $357,773.00; Migrant Education (84.011)- $51,173.00.
Title: TRANSFERABILITY
Accounting Policies: The Schedule of Expenditures of Federal Awards is prepared on the same basis of accounting as the Zillah School District's financial statements. The Zillah School 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: The Zillah School District has not elected to use the 10-percent de minimis indirect cost rate allowed und the Uniform Guidance. The Zillah School District used the federal restricted rate of 5.87%.
As allowed by federal regulations, the Zillah School District elected to transfer program funds. The district expended $14,999.00 from its Student Support and Academic
Enrichment Program (84.424) for activities of the English Language Acquisition State Grants (84.365) This amount is reflected in the expenditures of Student Support (84.424).