Notes to SEFA
Title: NOTE 1 - BASIS OF ACCOUNTING
Accounting Policies: NOTE 1 - BASIS OF ACCOUNTING: The Schedule of Expenditures of Federal Awards is prepared on the same basis of accounting as the district’s financial statements. The Arlington 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 - FEDERAL DE MINIMIS INDIRECT RATE: The Arlington School District has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The district used the federal restricted rate of 3.22% and the federal unrestricted rate of 10.95% for ESSER II and ESSER III grants.
The Schedule of Expenditures of Federal Awards is prepared on the same basis of accounting as the district’s financial statements. The Arlington 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.
Title: NOTE 2 - FEDERAL DE MINIMIS INDIRECT RATE
Accounting Policies: NOTE 1 - BASIS OF ACCOUNTING: The Schedule of Expenditures of Federal Awards is prepared on the same basis of accounting as the district’s financial statements. The Arlington 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 - FEDERAL DE MINIMIS INDIRECT RATE: The Arlington School District has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The district used the federal restricted rate of 3.22% and the federal unrestricted rate of 10.95% for ESSER II and ESSER III grants.
The Arlington School District has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The district used the federal restricted rate of 3.22% and the federal unrestricted rate of 10.95% for ESSER II and ESSER III grants.
Title: NOTE 3 - PROGRAM COSTS/MATCHING CONTRIBUTIONS
Accounting Policies: NOTE 1 - BASIS OF ACCOUNTING: The Schedule of Expenditures of Federal Awards is prepared on the same basis of accounting as the district’s financial statements. The Arlington 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 - FEDERAL DE MINIMIS INDIRECT RATE: The Arlington School District has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The district used the federal restricted rate of 3.22% and the federal unrestricted rate of 10.95% for ESSER II and ESSER III grants.
The amounts shown as current year expenses represent only the federal grant portion of the program costs. Entire program costs, including the Arlington 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 reimbursement.
Title: NOTE 4 - NON CASH AWARDS
Accounting Policies: NOTE 1 - BASIS OF ACCOUNTING: The Schedule of Expenditures of Federal Awards is prepared on the same basis of accounting as the district’s financial statements. The Arlington 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 - FEDERAL DE MINIMIS INDIRECT RATE: The Arlington School District has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The district used the federal restricted rate of 3.22% and the federal unrestricted rate of 10.95% for ESSER II and ESSER III grants.
The amount of commodities reported on the schedule is the value of commodities distributed by the Arlington School District during the current year and priced as prescribed by the United States Department of Agriculture (USDA).
Title: NOTE 5 - TRANSFERABILITY
Accounting Policies: NOTE 1 - BASIS OF ACCOUNTING: The Schedule of Expenditures of Federal Awards is prepared on the same basis of accounting as the district’s financial statements. The Arlington 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 - FEDERAL DE MINIMIS INDIRECT RATE: The Arlington School District has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The district used the federal restricted rate of 3.22% and the federal unrestricted rate of 10.95% for ESSER II and ESSER III grants.
As allowed by federal regulations, the Arlington School District No. 16 elected to transfer program funds. The district expended $52,722.00 from its Title IV Student Support and Academic Enrichment Program on allowable activities of the Title I, Grants to Local Educational Agencies (84.010) and Title III, English Language Acquisition State Grants (84.365). This amount is reflected in the expenditures of Title IV, Student Support and Academic Enrichment Program (84.424) .
Title: NOTE 6 - FEMA
Accounting Policies: NOTE 1 - BASIS OF ACCOUNTING: The Schedule of Expenditures of Federal Awards is prepared on the same basis of accounting as the district’s financial statements. The Arlington 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 - FEDERAL DE MINIMIS INDIRECT RATE: The Arlington School District has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The district used the federal restricted rate of 3.22% and the federal unrestricted rate of 10.95% for ESSER II and ESSER III grants.
Arlington School District incurred eligible expenditures in fiscal year 2020-2021 and FEMA approved the District’s Project Worksheet in the fiscal year 2022-2023 These eligible expenditures are included in the 2022-23 SEFA, (FEMA Disaster Assistance 97.036)