Notes to SEFA
Title: NOTE 1 – BASIS OF ACCOUNTING
Accounting Policies: This schedule is prepared on the same basis of accounting as the District’s
financial statements. The District reports its financial information in a form which
complies with the pronouncements of the Governmental Accounting Standards
Board and the “Audit and Accounting Guide for Healthcare Organizations” of the
American Institute of Certified Public Accountants.
De Minimis Rate Used: Y
Rate Explanation: The District has elected to use the 10-percent de minimis indirect cost rate
allowed under the Uniform Guidance.
This schedule is prepared on the same basis of accounting as the District’s
financial statements. The District reports its financial information in a form which
complies with the pronouncements of the Governmental Accounting Standards
Board and the “Audit and Accounting Guide for Healthcare Organizations” of the
American Institute of Certified Public Accountants.
Title: NOTE 2 – FEDERAL DE MINIMIS INDIRECT COST RATE
Accounting Policies: This schedule is prepared on the same basis of accounting as the District’s
financial statements. The District reports its financial information in a form which
complies with the pronouncements of the Governmental Accounting Standards
Board and the “Audit and Accounting Guide for Healthcare Organizations” of the
American Institute of Certified Public Accountants.
De Minimis Rate Used: Y
Rate Explanation: The District has elected to use the 10-percent de minimis indirect cost rate
allowed under the Uniform Guidance.
The District has elected to use the 10-percent de minimis indirect cost rate
allowed under the Uniform Guidance.
Title: NOTE 3 – NONCASH AWARDS - VACCINATIONS
Accounting Policies: This schedule is prepared on the same basis of accounting as the District’s
financial statements. The District reports its financial information in a form which
complies with the pronouncements of the Governmental Accounting Standards
Board and the “Audit and Accounting Guide for Healthcare Organizations” of the
American Institute of Certified Public Accountants.
De Minimis Rate Used: Y
Rate Explanation: The District has elected to use the 10-percent de minimis indirect cost rate
allowed under the Uniform Guidance.
The amount of vaccine reported on the schedule is the value of vaccines
received by the District during the current year and priced as prescribed by the
Washington State Department of Health.
Title: NOTE 4 – PROGRAM COSTS
Accounting Policies: This schedule is prepared on the same basis of accounting as the District’s
financial statements. The District reports its financial information in a form which
complies with the pronouncements of the Governmental Accounting Standards
Board and the “Audit and Accounting Guide for Healthcare Organizations” of the
American Institute of Certified Public Accountants.
De Minimis Rate Used: Y
Rate Explanation: The District has 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 District’s
portion, may be more than shown.
Title: NOTE 5 – FEMA GRANT 97.036
Accounting Policies: This schedule is prepared on the same basis of accounting as the District’s
financial statements. The District reports its financial information in a form which
complies with the pronouncements of the Governmental Accounting Standards
Board and the “Audit and Accounting Guide for Healthcare Organizations” of the
American Institute of Certified Public Accountants.
De Minimis Rate Used: Y
Rate Explanation: The District has elected to use the 10-percent de minimis indirect cost rate
allowed under the Uniform Guidance.
The amount reported on the schedule for FEMA grant (CFDA# 97.036) was for
expenditures incurred from March 2020 to May 11, 2023. The District reported
the amount in fiscal year ended June 30, 2024 as the subaward agreements with
University of Washington were executed during fiscal year 2024.