Notes to SEFA
Title: Schoolwide programs
Accounting Policies: This Schedule is prepared on the same basis of accounting as the College Place School District’s financial statements. The College Place School District uses the modified accrual basis of accounting. Expenditures represent only the federally funded portions of the program.
De Minimis Rate Used: N
Rate Explanation: The College Place School District has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The College Place School District used the federal restricted rate of 2.57%. The ESSER program funds have an indirect rate of 12.5%.
The College Place School District operates a “schoolwide program” in it’s 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 College Place School District in its schoolwide program: Title I (84.010) $410,048. This total includes restricted indirect amounts at the rate of 2.57%.
Title: Transferability
Accounting Policies: This Schedule is prepared on the same basis of accounting as the College Place School District’s financial statements. The College Place School District uses the modified accrual basis of accounting. Expenditures represent only the federally funded portions of the program.
De Minimis Rate Used: N
Rate Explanation: The College Place School District has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The College Place School District used the federal restricted rate of 2.57%. The ESSER program funds have an indirect rate of 12.5%.
As allowed by federal regulations, the College Place School District elected to transfer program funds. The district expended $19,392.00 from its Title IV, Part A Student Support and Academic Enrichment (84.424) on allowable activities of the Title II, Part A Supporting Effective Instruction State Grants (84.367). This total includes restricted indirect amounts at the rate of 2.57%.
Title: Non-cash awards
Accounting Policies: This Schedule is prepared on the same basis of accounting as the College Place School District’s financial statements. The College Place School District uses the modified accrual basis of accounting. Expenditures represent only the federally funded portions of the program.
De Minimis Rate Used: N
Rate Explanation: The College Place School District has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The College Place School District used the federal restricted rate of 2.57%. The ESSER program funds have an indirect rate of 12.5%.
The amount of commodities reported on the schedule is the value commodities distributed by College Place School District No. 250 during the current year and priced as prescribed by the Food Distribution Program Office of the Superintendent of Public Instruction.