Title: NOTE 1 - GENERAL
Accounting Policies: NOTE 1 - GENERAL
The Schedule of Expenditures of Federal Awards and Schedule of Expenditures of State
Awards present the activity of all applicable federal and state award programs of the District.
The District’s reporting entity is defined in Note 1 to the financial statements. Federal and state
awards, whether expended from direct awards or from awards passed through other recipients,
are included on the Schedule of Expenditures of Federal Awards and the Schedule of
Expenditures of State Awards.
NOTE 2 - BASIS OF ACCOUNTING
The Schedule of Expenditures of Federal Awards and the Schedule of Expenditures of State
Awards are prepared on the modified accrual basis of accounting with the exception of
reporting encumbrances as expenditures when allowed by grant provisions. The modified
accrual basis of accounting is described in Note 1 to the financial statements. Federal and state
grants are considered earned to the extent of expenditures and encumbrances made under
provisions of the grant.
Grants that reimburse on a fee for service basis only include expenses in an amount to balance
to any accrued or unearned revenue at year-end. These grants are not dependent upon
expenditures for reimbursement.
NOTE 3 - RELATIONSHIP TO FINANCIAL STATEMENTS
Federal and state financial award programs are reported in relation to the District’s financial
statements in the General Fund.
NOTE 4 – INDIRECT COSTS
The District elected not to use the 10% de minimis indirect cost rate. Conversely, the District
elected to use a cost allocation plan that is on file with DSHS. This plan provides a methodology
for identifying, accumulating, and distributing all allowable costs that are allocated (instead of
being directly charged) to benefiting cost objectives.
De Minimis Rate Used: N
Rate Explanation: The District elected not to use the 10% de minimis indirect cost rate. Conversely, the District
elected to use a cost allocation plan that is on file with DSHS. This plan provides a methodology
for identifying, accumulating, and distributing all allowable costs that are allocated (instead of
being directly charged) to benefiting cost objectives.
The Schedule of Expenditures of Federal Awards and Schedule of Expenditures of State
Awards present the activity of all applicable federal and state award programs of the District.
The District’s reporting entity is defined in Note 1 to the financial statements. Federal and state
awards, whether expended from direct awards or from awards passed through other recipients,
are included on the Schedule of Expenditures of Federal Awards and the Schedule of
Expenditures of State Awards.
Title: NOTE 2 - BASIS OF ACCOUNTING
Accounting Policies: NOTE 1 - GENERAL
The Schedule of Expenditures of Federal Awards and Schedule of Expenditures of State
Awards present the activity of all applicable federal and state award programs of the District.
The District’s reporting entity is defined in Note 1 to the financial statements. Federal and state
awards, whether expended from direct awards or from awards passed through other recipients,
are included on the Schedule of Expenditures of Federal Awards and the Schedule of
Expenditures of State Awards.
NOTE 2 - BASIS OF ACCOUNTING
The Schedule of Expenditures of Federal Awards and the Schedule of Expenditures of State
Awards are prepared on the modified accrual basis of accounting with the exception of
reporting encumbrances as expenditures when allowed by grant provisions. The modified
accrual basis of accounting is described in Note 1 to the financial statements. Federal and state
grants are considered earned to the extent of expenditures and encumbrances made under
provisions of the grant.
Grants that reimburse on a fee for service basis only include expenses in an amount to balance
to any accrued or unearned revenue at year-end. These grants are not dependent upon
expenditures for reimbursement.
NOTE 3 - RELATIONSHIP TO FINANCIAL STATEMENTS
Federal and state financial award programs are reported in relation to the District’s financial
statements in the General Fund.
NOTE 4 – INDIRECT COSTS
The District elected not to use the 10% de minimis indirect cost rate. Conversely, the District
elected to use a cost allocation plan that is on file with DSHS. This plan provides a methodology
for identifying, accumulating, and distributing all allowable costs that are allocated (instead of
being directly charged) to benefiting cost objectives.
De Minimis Rate Used: N
Rate Explanation: The District elected not to use the 10% de minimis indirect cost rate. Conversely, the District
elected to use a cost allocation plan that is on file with DSHS. This plan provides a methodology
for identifying, accumulating, and distributing all allowable costs that are allocated (instead of
being directly charged) to benefiting cost objectives.
The Schedule of Expenditures of Federal Awards and the Schedule of Expenditures of State
Awards are prepared on the modified accrual basis of accounting with the exception of
reporting encumbrances as expenditures when allowed by grant provisions. The modified
accrual basis of accounting is described in Note 1 to the financial statements. Federal and state
grants are considered earned to the extent of expenditures and encumbrances made under
provisions of the grant.
Grants that reimburse on a fee for service basis only include expenses in an amount to balance
to any accrued or unearned revenue at year-end. These grants are not dependent upon
expenditures for reimbursement.
Title: NOTE 3 - RELATIONSHIP TO FINANCIAL STATEMENTS
Accounting Policies: NOTE 1 - GENERAL
The Schedule of Expenditures of Federal Awards and Schedule of Expenditures of State
Awards present the activity of all applicable federal and state award programs of the District.
The District’s reporting entity is defined in Note 1 to the financial statements. Federal and state
awards, whether expended from direct awards or from awards passed through other recipients,
are included on the Schedule of Expenditures of Federal Awards and the Schedule of
Expenditures of State Awards.
NOTE 2 - BASIS OF ACCOUNTING
The Schedule of Expenditures of Federal Awards and the Schedule of Expenditures of State
Awards are prepared on the modified accrual basis of accounting with the exception of
reporting encumbrances as expenditures when allowed by grant provisions. The modified
accrual basis of accounting is described in Note 1 to the financial statements. Federal and state
grants are considered earned to the extent of expenditures and encumbrances made under
provisions of the grant.
Grants that reimburse on a fee for service basis only include expenses in an amount to balance
to any accrued or unearned revenue at year-end. These grants are not dependent upon
expenditures for reimbursement.
NOTE 3 - RELATIONSHIP TO FINANCIAL STATEMENTS
Federal and state financial award programs are reported in relation to the District’s financial
statements in the General Fund.
NOTE 4 – INDIRECT COSTS
The District elected not to use the 10% de minimis indirect cost rate. Conversely, the District
elected to use a cost allocation plan that is on file with DSHS. This plan provides a methodology
for identifying, accumulating, and distributing all allowable costs that are allocated (instead of
being directly charged) to benefiting cost objectives.
De Minimis Rate Used: N
Rate Explanation: The District elected not to use the 10% de minimis indirect cost rate. Conversely, the District
elected to use a cost allocation plan that is on file with DSHS. This plan provides a methodology
for identifying, accumulating, and distributing all allowable costs that are allocated (instead of
being directly charged) to benefiting cost objectives.
Federal and state financial award programs are reported in relation to the District’s financial
statements in the General Fund.
Title: NOTE 4 – INDIRECT COSTS
Accounting Policies: NOTE 1 - GENERAL
The Schedule of Expenditures of Federal Awards and Schedule of Expenditures of State
Awards present the activity of all applicable federal and state award programs of the District.
The District’s reporting entity is defined in Note 1 to the financial statements. Federal and state
awards, whether expended from direct awards or from awards passed through other recipients,
are included on the Schedule of Expenditures of Federal Awards and the Schedule of
Expenditures of State Awards.
NOTE 2 - BASIS OF ACCOUNTING
The Schedule of Expenditures of Federal Awards and the Schedule of Expenditures of State
Awards are prepared on the modified accrual basis of accounting with the exception of
reporting encumbrances as expenditures when allowed by grant provisions. The modified
accrual basis of accounting is described in Note 1 to the financial statements. Federal and state
grants are considered earned to the extent of expenditures and encumbrances made under
provisions of the grant.
Grants that reimburse on a fee for service basis only include expenses in an amount to balance
to any accrued or unearned revenue at year-end. These grants are not dependent upon
expenditures for reimbursement.
NOTE 3 - RELATIONSHIP TO FINANCIAL STATEMENTS
Federal and state financial award programs are reported in relation to the District’s financial
statements in the General Fund.
NOTE 4 – INDIRECT COSTS
The District elected not to use the 10% de minimis indirect cost rate. Conversely, the District
elected to use a cost allocation plan that is on file with DSHS. This plan provides a methodology
for identifying, accumulating, and distributing all allowable costs that are allocated (instead of
being directly charged) to benefiting cost objectives.
De Minimis Rate Used: N
Rate Explanation: The District elected not to use the 10% de minimis indirect cost rate. Conversely, the District
elected to use a cost allocation plan that is on file with DSHS. This plan provides a methodology
for identifying, accumulating, and distributing all allowable costs that are allocated (instead of
being directly charged) to benefiting cost objectives.
The District elected not to use the 10% de minimis indirect cost rate. Conversely, the District
elected to use a cost allocation plan that is on file with DSHS. This plan provides a methodology
for identifying, accumulating, and distributing all allowable costs that are allocated (instead of
being directly charged) to benefiting cost objectives.