Notes to SEFA
Title: Note 5 - Noncash Award
Accounting Policies: The Schedule of Expenditures of Federal Awards is prepared on the same basis of accounting as the Washougal School Districts financial statements. The Washougal 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 Washougal 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 received by the Washougal School District during current year and priced as prescribed by U.S. Department of Agriculture.
Title: Note 3 - Federal Indirect Cost Rate
Accounting Policies: The Schedule of Expenditures of Federal Awards is prepared on the same basis of accounting as the Washougal School Districts financial statements. The Washougal 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 Washougal School District has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
The Washougal School District used an approved Federal Restricted indirect cost rate of 3.74 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 Washougal School Districts financial statements. The Washougal 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 Washougal School District has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
The amounts shown as current year expenditures represent only the federal grant portion of the program costs. Entire program costs, including the Washougal School District's local matching share, may be more than shown.
Title: Note 6 - Schoolwide Programs
Accounting Policies: The Schedule of Expenditures of Federal Awards is prepared on the same basis of accounting as the Washougal School Districts financial statements. The Washougal 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 Washougal School District has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
The Washougal School District operates a schoolwide program in four elementary and one middle school building. Using federal funding, schoolwide programs are designed to upgrade an entire educational program wtihin a school for all students, rather than limit services to certain targeted students. The following federal program amounts were expended by the Washougal School District in its schoolwide program: Title I (84.010) $435,568.50