Notes to SEFA
Title: Note 3 - Noncash Awards
Accounting Policies: This schedule is prepared on the same basis of accounting as the District’s financial statements. The District uses a cash basis of accounting where revenues are recognized when cash is received, and expenditures are recognized when paid.
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 amount expended includes $346,932 claimed as an indirect cost recovery using an approved indirect cost rate of 30.08 percent for Administration, 30.08 percent for Community Health, and 36.00 percent for Environmental Health.
The amount of vaccine reported on the Schedule is the value of vaccine received by the district during the current year and priced as prescribed by the Washington State Department of Health.
Title: Note 4 - Program Costs
Accounting Policies: This schedule is prepared on the same basis of accounting as the District’s financial statements. The District uses a cash basis of accounting where revenues are recognized when cash is received, and expenditures are recognized when paid.
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 amount expended includes $346,932 claimed as an indirect cost recovery using an approved indirect cost rate of 30.08 percent for Administration, 30.08 percent for Community Health, and 36.00 percent for Environmental Health.
The amounts shown as current year expenditures represent only the federal award portion of the program costs. Entire program costs, including the District’s portion, are more than shown. Such expenditures are recognized following 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 5 - Expenditures from Prior Years
Accounting Policies: This schedule is prepared on the same basis of accounting as the District’s financial statements. The District uses a cash basis of accounting where revenues are recognized when cash is received, and expenditures are recognized when paid.
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 amount expended includes $346,932 claimed as an indirect cost recovery using an approved indirect cost rate of 30.08 percent for Administration, 30.08 percent for Community Health, and 36.00 percent for Environmental Health.
The amounts shown as current year expenditures were incurred in prior periods.