Title: NOTE 1—BASIS OF ACCOUNTING
Accounting Policies: The Schedule of Expenditures of Federal Awards is prepared on the same basis of accounting as the Aberdeen School District's financial statements. The Aberdeen School District uses the 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: The Aberdeen School District has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The district used federal restricted rate of 2.59%
The Schedule of Expenditures of Federal Awards is prepared on the same basis of accounting as the Aberdeen School District's financial statements. The Aberdeen School District uses the 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.
Title: NOTE 2-- FEDERAL DE MINIMIS INDIRECT RATE
Accounting Policies: The Schedule of Expenditures of Federal Awards is prepared on the same basis of accounting as the Aberdeen School District's financial statements. The Aberdeen School District uses the 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: The Aberdeen School District has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The district used federal restricted rate of 2.59%
The Aberdeen School District has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The district used federal restricted rate of 2.59%
Title: NOTE 3-- PROGRAM COST/MATCHING CONTRIBUTIONS
Accounting Policies: The Schedule of Expenditures of Federal Awards is prepared on the same basis of accounting as the Aberdeen School District's financial statements. The Aberdeen School District uses the 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: The Aberdeen School District has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The district used federal restricted rate of 2.59%
The amounts shown as current year expenses represent only the federal award portion of the program costs. Entire program costs, including the Aberdeen School District's local matching share, may be more than shown. Such expenditures are recognized following the cost principles contained in the Title
2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Costs 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: The Schedule of Expenditures of Federal Awards is prepared on the same basis of accounting as the Aberdeen School District's financial statements. The Aberdeen School District uses the 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: The Aberdeen School District has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The district used federal restricted rate of 2.59%
The amount of commodities reported on the schedule is the value of commodities distributed by the Aberdeen School District during the current year and priced as prescribed by OSPI.
Title: NOTE 5—SCHOOLWIDE PROGRAMS
Accounting Policies: The Schedule of Expenditures of Federal Awards is prepared on the same basis of accounting as the Aberdeen School District's financial statements. The Aberdeen School District uses the 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: The Aberdeen School District has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The district used federal restricted rate of 2.59%
The Aberdeen School District operates a “schoolwide program” in four elementary buildings, one middle school and one alternative high school. 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 Aberdeen School District in its schoolwide programs.
Title: NOTE 6 -- FEDERAL INDIRECT RATE
Accounting Policies: The Schedule of Expenditures of Federal Awards is prepared on the same basis of accounting as the Aberdeen School District's financial statements. The Aberdeen School District uses the 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: The Aberdeen School District has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The district used federal restricted rate of 2.59%
The Aberdeen School District used a fixed rate of 2.53 percent for this program. (Indian Educ)
Title: NOTE 7 - FEDERAL INDIRECT RATE
Accounting Policies: The Schedule of Expenditures of Federal Awards is prepared on the same basis of accounting as the Aberdeen School District's financial statements. The Aberdeen School District uses the 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: The Aberdeen School District has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The district used federal restricted rate of 2.59%
The Aberdeen School District used a fixed rate of 15.33 for this program. (ESSER II, ESSER III, ESSER III)
Title: NOTE 8- FEDERAL INDIRECT RATE
Accounting Policies: The Schedule of Expenditures of Federal Awards is prepared on the same basis of accounting as the Aberdeen School District's financial statements. The Aberdeen School District uses the 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: The Aberdeen School District has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The district used federal restricted rate of 2.59%
The Aberdeen School district used a fixed rate of 19.76 for this program. (ESSER ASP)