Notes to SEFA
Title: NOTE 3 - SCHOOLWIDE PROGRAMS -
Accounting Policies: NOTE 1 - BASIS OF ACCOUNTING - The Schedule of Expenditures of Federal Awards is prepared on the modified accrual basis of accounting. Expenditures represent only the
federally funded portions of the program. District records should be consulted to determine the amounts expected or matched from non-federal sources.
De Minimis Rate Used: N
Rate Explanation: NOTE 2 - FEDERAL INDIRECT RATE - Clover Park School District used the federal restricted rate of 5.40%. The district has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform guidance.
The district operated a "schoolwide program" in eleven (11) buildings. Schoolwide programs are designed to upgrade an entire educational program within a school for all students, rather than target services to certain selected students. A portion of the federal program expenditures shown were expended by the district in its schoolwide programs. Program 52 is not considered by the district to be part of school wide, so the totals are not included. These expenditures are as follows:
Title I 3,177,052 $
Title II - V -
TOTAL 3,177,052
Title: NOTE 4 - NON-CASH AWARDS:
Accounting Policies: NOTE 1 - BASIS OF ACCOUNTING - The Schedule of Expenditures of Federal Awards is prepared on the modified accrual basis of accounting. Expenditures represent only the
federally funded portions of the program. District records should be consulted to determine the amounts expected or matched from non-federal sources.
De Minimis Rate Used: N
Rate Explanation: NOTE 2 - FEDERAL INDIRECT RATE - Clover Park School District used the federal restricted rate of 5.40%. The district has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform guidance.
The amount of Emergency Connectivity Support reported on the schedule is the value of emergency connectivity support distributed by the district during the current year and priced as prescribed by the FCC Federal Communications Commission Emergency Connectivity Fund. ALN: 32.009