Notes to SEFA
Title: Note 3 - Program Costs/Matching Contributions
Accounting Policies: Note 1 - Basis of Accounting
The Schedule of Expenditures of Federal Awards is prepared on the same basis of accounting as the Washougal
School District’s 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: Note 2 - Federal De Minimis Indirect Rate
The Washougal School District has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The District used the federal restricted rate of 3.26%.
The amounts shown as current year expenses represent only the federal award portion of the program costs.
Entire program costs, including the Washougal School District's local matching share, may be 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 4 - Noncash Award
Accounting Policies: Note 1 - Basis of Accounting
The Schedule of Expenditures of Federal Awards is prepared on the same basis of accounting as the Washougal
School District’s 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: Note 2 - Federal De Minimis Indirect Rate
The Washougal School District has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The District used the federal restricted rate of 3.26%.
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 5 - Schoolwide Program
Accounting Policies: Note 1 - Basis of Accounting
The Schedule of Expenditures of Federal Awards is prepared on the same basis of accounting as the Washougal
School District’s 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: Note 2 - Federal De Minimis Indirect Rate
The Washougal School District has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The District used the federal restricted rate of 3.26%.
The Washougal School District operates a “schoolwide program” in four elementary buildings. 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) $491,387.