Audit 355298

Title: NOTE 3—PROGRAM COSTS/MATCHING CONTRIBUTIONS Accounting Policies: NOTE 1—BASIS OF ACCOUNTING This Schedule is prepared on the same basis of accounting as the Colville School District’s financial statements. The Colville School District uses the modified accrual basis of accounting. Expenditures represent only the federally funded portions of the program. Colville School 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 Colville School District has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The Colville School District used the federal restricted rate of 3.57% The amounts shown as current year expenses represent only the federal award portion of the program costs. Entire program costs, including the Colville 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 AWARDS Accounting Policies: NOTE 1—BASIS OF ACCOUNTING This Schedule is prepared on the same basis of accounting as the Colville School District’s financial statements. The Colville School District uses the modified accrual basis of accounting. Expenditures represent only the federally funded portions of the program. Colville School 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 Colville School District has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The Colville School District used the federal restricted rate of 3.57% The amount of commodities reported on the schedule is the value of commodities distributed by the Colville School District during the current year and priced as prescribed by OSPI.

Title: NOTE 5—SCHOOLWIDE PROGRAMS Accounting Policies: NOTE 1—BASIS OF ACCOUNTING This Schedule is prepared on the same basis of accounting as the Colville School District’s financial statements. The Colville School District uses the modified accrual basis of accounting. Expenditures represent only the federally funded portions of the program. Colville School 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 Colville School District has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The Colville School District used the federal restricted rate of 3.57% The Colville School District operates a “schoolwide program” in two elementary buildings and the middle school building. 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 Colville School District in its schoolwide program: Title I, Part A Improving the Academic Achievement of The Disadvantaged (84.010) $828,865.

Title: NOTE 6—TRANSFERABILITY Accounting Policies: NOTE 1—BASIS OF ACCOUNTING This Schedule is prepared on the same basis of accounting as the Colville School District’s financial statements. The Colville School District uses the modified accrual basis of accounting. Expenditures represent only the federally funded portions of the program. Colville School 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 Colville School District has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The Colville School District used the federal restricted rate of 3.57% As allowed by federal regulations, the Colville School District elected to transfer program funds. The district expended $79,987 from its Title II, Part A Supporting Effective Instruction State Grants (84.367) and $53,334 from its Title IV, Part A Student Support and Academic Enrichment Program (84.424) on allowable activities of the Title I, Part A Grants to Local Educational Agencies (84.010). These amounts are reflected in the expenditures of Title I, Part A Grants to Local Educational Agencies (84.010.)