Notes to SEFA
Title: Note 1 – Basis of Accounting
Accounting Policies: This Schedule is prepared on the same basis of accounting as the Northwest Educational
Service District 189 financial statements. The Northwest Educational Service District 189 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 Northwest Educational Service District 189 has not elected to use the 10-percent de
minimis indirect cost rate allowed under the Uniform Guidance. The Northwest
Educational Service District 189 used the federal restricted rate of 7.18%.
The Northwest Educational Service District used the federal unrestricted rate of 11.15%.
This Schedule is prepared on the same basis of accounting as the Northwest Educational
Service District 189 financial statements. The Northwest Educational Service District 189 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 – Indirect Cost Rate
Accounting Policies: This Schedule is prepared on the same basis of accounting as the Northwest Educational
Service District 189 financial statements. The Northwest Educational Service District 189 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 Northwest Educational Service District 189 has not elected to use the 10-percent de
minimis indirect cost rate allowed under the Uniform Guidance. The Northwest
Educational Service District 189 used the federal restricted rate of 7.18%.
The Northwest Educational Service District used the federal unrestricted rate of 11.15%.
The Northwest Educational Service District 189 has not elected to use the 10-percent de
minimis indirect cost rate allowed under the Uniform Guidance. The Northwest
Educational Service District 189 used the federal restricted rate of 7.18%
Title: Note 3 – Indirect Cost Rate
Accounting Policies: This Schedule is prepared on the same basis of accounting as the Northwest Educational
Service District 189 financial statements. The Northwest Educational Service District 189 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 Northwest Educational Service District 189 has not elected to use the 10-percent de
minimis indirect cost rate allowed under the Uniform Guidance. The Northwest
Educational Service District 189 used the federal restricted rate of 7.18%.
The Northwest Educational Service District used the federal unrestricted rate of 11.15%.
The Northwest Educational Service District used the federal unrestricted rate of 11.15%.
Title: Note 4 – Program Costs
Accounting Policies: This Schedule is prepared on the same basis of accounting as the Northwest Educational
Service District 189 financial statements. The Northwest Educational Service District 189 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 Northwest Educational Service District 189 has not elected to use the 10-percent de
minimis indirect cost rate allowed under the Uniform Guidance. The Northwest
Educational Service District 189 used the federal restricted rate of 7.18%.
The Northwest Educational Service District used the federal unrestricted rate of 11.15%.
The amounts shown as current year expenses represent only the federal grant portion of the
program costs. Entire program costs, including the Northwest Educational Service District
189 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