Notes to SEFA
Title: NOTE 3 - FEDERAL INDIRECT RATE
Accounting Policies: The Schedule of Expenditures of Federal Awards is prepared on the same basis of accounting as the Ellensburg School District's financial statements. The Ellensburg 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 Ellensburg School District has not elected to use the 10-percent de minimus indirect cost rate allowed under the Uniform Guidance.
The Ellensburg School District used the federal restricted rate of 3.37 percent and the federal unrestricted rate of 14.44 percent.
Title: NOTE 4 - PROGRAM COSTS/MATCHING CONTRIBUTIONS
Accounting Policies: The Schedule of Expenditures of Federal Awards is prepared on the same basis of accounting as the Ellensburg School District's financial statements. The Ellensburg 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 Ellensburg School District has not elected to use the 10-percent de minimus indirect cost rate allowed under the Uniform Guidance.
The amounts shown as current year expenses represent only the federal grant portion of the program costs. Entire program costs, including the Ellensburg School District'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
reimbuursement.
Title: NOTE 5 - NONCASH AWARDS
Accounting Policies: The Schedule of Expenditures of Federal Awards is prepared on the same basis of accounting as the Ellensburg School District's financial statements. The Ellensburg 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 Ellensburg School District has not elected to use the 10-percent de minimus indirect cost rate allowed under the Uniform Guidance.
The amount of commodities reported on the schedule is the value of commodities distributed by the Ellensburg School District during the current year and priced as prescribed by
the U.S. Department of Agriculture (USDA).
Title: NOTE 6 - SCHOOLWIDE PROGRAMS
Accounting Policies: The Schedule of Expenditures of Federal Awards is prepared on the same basis of accounting as the Ellensburg School District's financial statements. The Ellensburg 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 Ellensburg School District has not elected to use the 10-percent de minimus indirect cost rate allowed under the Uniform Guidance.
The Ellensburg School District operates a "schoolwide program" at all four elementary schools (Mt. Stuart Elementary School, Valley View Elementary School, and Lincoln Elementary School) and Morgan Middle School using federal funding, schoolwide programs are designed to upgrade
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 Ellensburg School District in its schoolwide program: Title I (84.010A) - $640,536; Title II (84.367A) - $96,928; Title IV-A (84.424A) - $20,678
Title: NOTE 7 - AMERICAN RECOVERY AND REINVESTMENT ACT (ARRA)
Accounting Policies: The Schedule of Expenditures of Federal Awards is prepared on the same basis of accounting as the Ellensburg School District's financial statements. The Ellensburg 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 Ellensburg School District has not elected to use the 10-percent de minimus indirect cost rate allowed under the Uniform Guidance.
The funding for this program was provided by the American Recovery and Reinvestment Act of 2009 (ARRA).
Title: NOTE 8 - CARES ACT (ESSR)
Accounting Policies: The Schedule of Expenditures of Federal Awards is prepared on the same basis of accounting as the Ellensburg School District's financial statements. The Ellensburg 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 Ellensburg School District has not elected to use the 10-percent de minimus indirect cost rate allowed under the Uniform Guidance.
The funding for this program was provided by the Cares Act in response to COVID 19