Notes to SEFA
Title: Note 3 - Program Cost/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 Selah School District’s financial statements. The Selah 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 - The District has not elected to use the 10-percent de minimis indirect cost rate allowed
under the Uniform Guidance. The Selah School District used the federal restricted rate of
3.41%
The amounts shown as current year expenses represent only the federal award portion of
the program costs. Entire program costs, including the Selah School District’s local matching
share, may be more than shown. Such expenditures are recognized following, as applicable,
either 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 Awards
Accounting Policies: NOTE 1—BASIS OF ACCOUNTING
The Schedule of Expenditures of Federal Awards is prepared on the same basis of
accounting as the Selah School District’s financial statements. The Selah 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 - The District has not elected to use the 10-percent de minimis indirect cost rate allowed
under the Uniform Guidance. The Selah School District used the federal restricted rate of
3.41%
The amount of commodities reported on the schedule is the value of commodities
distributed by the Selah School District during the current year and priced as prescribed by
the Office of Superintendent of Public Instruction.
Title: Note 5 - Schoolwide Programs
Accounting Policies: NOTE 1—BASIS OF ACCOUNTING
The Schedule of Expenditures of Federal Awards is prepared on the same basis of
accounting as the Selah School District’s financial statements. The Selah 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 - The District has not elected to use the 10-percent de minimis indirect cost rate allowed
under the Uniform Guidance. The Selah School District used the federal restricted rate of
3.41%
The Selah School District operates a “schoolwide program” in all five 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 Selah School District in its
schoolwide program: Title I (84.010) $873,968; Migrant Education (84.011) $155,138.