Title: Note 1 – Basis of Accounting
Accounting Policies: This Schedule is prepared on the same basis of accounting as the district’s financial statements. The district uses modified accrual basis of accounting. Expenditures represent only the federally funded portion 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 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 3.34%
This Schedule is prepared on the same basis of accounting as the district’s financial statements.
The district uses modified accrual basis of accounting. Expenditures represent only the federally
funded portion of the program. District records should be consulted to determine amounts
expended or matched from non-federal sources.
Title: Note 2 – Federal Indirect Rate
Accounting Policies: This Schedule is prepared on the same basis of accounting as the district’s financial statements. The district uses modified accrual basis of accounting. Expenditures represent only the federally funded portion 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 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 3.34%
The 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 3.34%.
Title: Note 3 – Program Costs/Matching Contributions
Accounting Policies: This Schedule is prepared on the same basis of accounting as the district’s financial statements. The district uses modified accrual basis of accounting. Expenditures represent only the federally funded portion 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 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 3.34%
The amounts shown as current year expenses represent only the federal grant portion of the
program costs. Entire program costs, including the district’s local matching share, may be more
than shown. Such expenditures are recognized following the cost principles contained in the
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 – Schoolwide Programs
Accounting Policies: This Schedule is prepared on the same basis of accounting as the district’s financial statements. The district uses modified accrual basis of accounting. Expenditures represent only the federally funded portion 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 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 3.34%
The District operates a “school wide” program in five elementary buildings. 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 district
expended the following federal portion amounts in its schoolwide program: Title I (84.010)
$721,095.
Title: Note 5 – Federal Unrestricted Indirect Rate – COVID-19 Educational Stabilization Fund – Grant
#0144916
Accounting Policies: This Schedule is prepared on the same basis of accounting as the district’s financial statements. The district uses modified accrual basis of accounting. Expenditures represent only the federally funded portion 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 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 3.34%
The district used the federal unrestricted indirect rate of 11.03%, as allowed by the pass-through
agency of the Washington State Office of Public Instruction.
Title: Note 6 – Federal Unrestricted Indirect Rate – COVID-19 Educational Stabilization Fund – Grant
#140048
Accounting Policies: This Schedule is prepared on the same basis of accounting as the district’s financial statements. The district uses modified accrual basis of accounting. Expenditures represent only the federally funded portion 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 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 3.34%
The district used the federal restricted indirect rate of 2.55%, which was less than the 10.88%
allowed by the pass-through agency of the Washington State Office of Public Instruction
Title: Note 7 – Federal Unrestricted Indirect Rate – COVID-19 Educational Stabilization Fund – Grant
#0459605
Accounting Policies: This Schedule is prepared on the same basis of accounting as the district’s financial statements. The district uses modified accrual basis of accounting. Expenditures represent only the federally funded portion 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 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 3.34%
The district used the federal unrestricted indirect rate of 8.32%, as allowed by the pass-through
agency of the Washington State Office of Public Instruction
Title: Note 8 – Head Start Indirect Rate Letter of Agreement #11619 & 00092
Accounting Policies: This Schedule is prepared on the same basis of accounting as the district’s financial statements. The district uses modified accrual basis of accounting. Expenditures represent only the federally funded portion 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 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 3.34%
The Head Start program allowed an indirect rate of 5.00% for this agreement.