Notes to SEFA
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 White Salmon Valley School District’s financial statements. The White Salmon Valley 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: Note 2 -The White Salmon Valley School District used the federal restricted rate of 5.9% and the federal unrestricted rate of 16.95%. The White Salmon Valley School District has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
The amount of commodities reported on the schedule is the value of commodities distributed by the White Salmon Valley School District during the current year and priced as prescribed by 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 White Salmon Valley School District’s financial statements. The White Salmon Valley 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: Note 2 -The White Salmon Valley School District used the federal restricted rate of 5.9% and the federal unrestricted rate of 16.95%. The White Salmon Valley School District has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
The White Salmon Valley School District operates a “schoolwide program” in one elementary 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 White Salmon Valley School District in its schoolwide program: Title I (84.010) ($231,164).