Notes to SEFA
Title: NOTE 3 - NONCASH AWARDS
Accounting Policies: This Schedule is prepared on the same basis of accounting as the Kelso School District's financial statements. The Kelso 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: Kelso School District used the federal restricted rate of 4.52% and the unrestricted rate of 16.62%. Special Education Grants to State-Safety Net and ESSER III no indirects were claimed as allowed under Uniform Guidance.
The Kelso 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 Kelso School District during the current year and priced as prescribed by OSPI-Child Nutrition Service.
Title: NOTE 4 - SCHOOLWIDE PROGRAMS
Accounting Policies: This Schedule is prepared on the same basis of accounting as the Kelso School District's financial statements. The Kelso 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: Kelso School District used the federal restricted rate of 4.52% and the unrestricted rate of 16.62%. Special Education Grants to State-Safety Net and ESSER III no indirects were claimed as allowed under Uniform Guidance.
The Kelso School District has not elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.
Kelso School District operates a “schoolwide program” in three elementary buildings. 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 Kelso School District in its schoolwide program: Title I (84.010) $1,240,099.03