Notes to SEFA
Title: PROGRAM COSTS/MATCHING CONTRIBUTIONS
Accounting Policies: BASIS OF ACCOUNTING--The Schedule of Expenditures of Federal Awards is prepared on the same basis of accounting as the Tenino School District s financial statements. The Tenino 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 auditee did not use the de minimis cost rate. The Tenino School District used the federal restricted rate of 3.99%. The Tenino 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 expenses represent only the federal grant portion of the program costs. Entire program costs, including the Tenino School District's local matching share, may be 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.
Title: NONCASH AWARDS
Accounting Policies: BASIS OF ACCOUNTING--The Schedule of Expenditures of Federal Awards is prepared on the same basis of accounting as the Tenino School District s financial statements. The Tenino 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 auditee did not use the de minimis cost rate. The Tenino School District used the federal restricted rate of 3.99%. The Tenino 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 distributed by the Tenino School District during the current year and priced as prescribed by the USDA.
Title: SCHOOLWIDE PROGRAMS
Accounting Policies: BASIS OF ACCOUNTING--The Schedule of Expenditures of Federal Awards is prepared on the same basis of accounting as the Tenino School District s financial statements. The Tenino 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 auditee did not use the de minimis cost rate. The Tenino School District used the federal restricted rate of 3.99%. The Tenino School District has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
The Tenino School District operates a schoolwide program in two elementary buildings.Using federal funding, schoolwide programs are designed to upgrade an entire educationalprogram within a school for all students, rather than limit services to certain targetedstudents. The following federal program amounts were expended by the Tenino SchoolDistrict in its schoolwide program: Title I (84.010) $263,335