Notes to SEFA
Title: NOTE 3 - FEDERAL INDIRECT RATE
Accounting Policies: This Schedule is prepared on the same basis of accounting as the Wahluke School District’s financial statements. The Wahluke 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: The Wahluke School District has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
The Wahluke School District used the federal restricted rate of 2.76% and unrestricted federal rate of 13.54% & 12.54% on ESSER III funds.
Title: NOTE 4 - NONCASH AWARDS
Accounting Policies: This Schedule is prepared on the same basis of accounting as the Wahluke School District’s financial statements. The Wahluke 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: The Wahluke School District has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
The amount of commodities reported on the schedule is the value of commodities distributed by the Wahluke School District during the current year and priced as prescribed by OSPI Child Nutrition.
Title: NOTE 5 - SCHOOLWIDE PROGRAMS
Accounting Policies: This Schedule is prepared on the same basis of accounting as the Wahluke School District’s financial statements. The Wahluke 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: The Wahluke School District has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
The Wahluke School District operates a “schoolwide program” in all 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 Wahluke School District in its schoolwide program: Title I (84.010) $756,166
Title: NOTE 6 — TRANSFERABILITY
Accounting Policies: This Schedule is prepared on the same basis of accounting as the Wahluke School District’s financial statements. The Wahluke 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: The Wahluke School District has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
As allowed by federal regulations, the Wahluke School District elected to transfer program funds. The district expended $59,688 from its Title II, Part A Improving Teacher and Principal Quality and $52,928 from its Title IV, Part A Student Support and Academic Enrichment on allowable activities of the Title I, Closing Educational Achievement Gaps (84.010).