Title: Note 3 - Schoolwide Programs
Accounting Policies: Note 1 - Basis of Accounting. This Schedule is prepared on the same basis of accounting as the districts financial statements. The 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 Indirect Cost Rate. The amount expended includes an indirect cost recovery using an approved indirect cost rate ranging from 2.44%-15.00% depending on the maximum allowable rate for each respective grant. Overall, the district collected $4,122,683.01 in indirect costs. The district has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
The district operates a schoolwide program in twenty-five elementary schools, five middle schools, one high school, and two alternative schools. 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 district in its schoolwide program: Title I (84.010) $10,739,077.61.
Title: Note 4 - Noncash Awards
Accounting Policies: Note 1 - Basis of Accounting. This Schedule is prepared on the same basis of accounting as the districts financial statements. The 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 Indirect Cost Rate. The amount expended includes an indirect cost recovery using an approved indirect cost rate ranging from 2.44%-15.00% depending on the maximum allowable rate for each respective grant. Overall, the district collected $4,122,683.01 in indirect costs. The 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 market value food distributed by the Spokane Public Schools during current year and priced as prescribed by United States Department of Agriculture.
Title: Note 5 - ALN Number Not Available
Accounting Policies: Note 1 - Basis of Accounting. This Schedule is prepared on the same basis of accounting as the districts financial statements. The 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 Indirect Cost Rate. The amount expended includes an indirect cost recovery using an approved indirect cost rate ranging from 2.44%-15.00% depending on the maximum allowable rate for each respective grant. Overall, the district collected $4,122,683.01 in indirect costs. The district has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
The district has been unsuccessful in obtaining ALN Number for this funding source.
Title: Note 6 - ALN Number plus Alpha
Accounting Policies: Note 1 - Basis of Accounting. This Schedule is prepared on the same basis of accounting as the districts financial statements. The 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 Indirect Cost Rate. The amount expended includes an indirect cost recovery using an approved indirect cost rate ranging from 2.44%-15.00% depending on the maximum allowable rate for each respective grant. Overall, the district collected $4,122,683.01 in indirect costs. The district has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
The subprogram number for this funding source is unknown.
Title: Note 7 - Program Costs
Accounting Policies: Note 1 - Basis of Accounting. This Schedule is prepared on the same basis of accounting as the districts financial statements. The 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 Indirect Cost Rate. The amount expended includes an indirect cost recovery using an approved indirect cost rate ranging from 2.44%-15.00% depending on the maximum allowable rate for each respective grant. Overall, the district collected $4,122,683.01 in indirect costs. The 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 districts portion, are 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.