Title: Note 1-Basis of Accounting
Accounting Policies: Modified Accrual Basis
De Minimis Rate Used: N
Rate Explanation: School District uses the federal restricted rate set by OSPI at 3.21%
This Schedule is prepared on the same basis of accounting as the Shoreline School District financial statements. The Shoreline 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.
Title: Note 2-Federal De Minimis Indirect Rate
Accounting Policies: Modified Accrual Basis
De Minimis Rate Used: N
Rate Explanation: School District uses the federal restricted rate set by OSPI at 3.21%
The Shoreline School District has not elected to use the 10-percent de minimis indirect cost rate allowed under the uniform guidance. The Shoreline School District used the federal restrict rate set by OSPI at 0.0321.
Title: Note 3-Transferability
Accounting Policies: Modified Accrual Basis
De Minimis Rate Used: N
Rate Explanation: School District uses the federal restricted rate set by OSPI at 3.21%
As allowed by federal regulations, the Shoreline School District elected to transfer program funds. The district expended funds which were transferred out on allowable activities of the program transferred in, and expenditures are reported in the program that had funds transferred in, per the below schedule.
Program Transfer Out Transfer In
Title I $85,473
Title IVA $ 85,473
Title 1 $124,209
Title IIA $ 50,000
Title IVA $ 74,209
Title: Note 4—SCHOOLWIDE PROGRAMS
Accounting Policies: Modified Accrual Basis
De Minimis Rate Used: N
Rate Explanation: School District uses the federal restricted rate set by OSPI at 3.21%
The Shoreline School District operates a “schoolwide program” in five elementary 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 Shoreline School District in its schoolwide program: Title I (84.010) ($905,966).
Briarcrest Elementary School:
Program Budget Number Estimated Amount Available How the intents and purposes of the program will be met
Title I, Part A 5100-27; 5100-34 $152,304 To provide all children significant opportunity to receive a fair, equitable,
and high-quality well-rounded education, and to close educational
achievement gaps.
Learning Assistance Program (LAP) 5500-27; 5500-34 $124,699 To coordinate the use of state Learning Assistance Program (LAP) revenue - provided only to students who have not met annual measurable objectives or are at-risk of not meeting state/local graduation requirements
Basic Education 0100-27; 0100-22; 0100-34 $3,610,319 To provide all students with instruction aligned to grade level specific state
standards including differentiation and enrichment services as needed.
Basic education funds are combined to support the activities listed above.
Examples include: classroom teachers, textbooks, supplemental materials,
supplies, equipment, technology, staff development, and substitutes.
Estimated Total $3,887,322
Echo Lake Elementary School
Program Budget Number Estimated Amount Available How the intents and purposes of the program will be met
Title I, Part A 5100-27; 5100-34 $240,054 To provide all children significant opportunity to receive a fair, equitable,
and high-quality well-rounded education, and to close educational
achievement gaps.
Learning Assistance Program (LAP) 5500-27; 5500-34 $55,603 To coordinate the use of state Learning Assistance Program (LAP) revenue - provided only to students who have not met annual measurable objectives or are at-risk of not meeting state/local graduation requirements
Basic Education 0100-27; 0100-22; 0100-34 $3,375,439 To provide all students with instruction aligned to grade level specific state
standards including differentiation and enrichment services as needed.
Basic education funds are combined to support the activities listed above.
Examples include: classroom teachers, textbooks, supplemental materials,
supplies, equipment, technology, staff development, and substitutes.
Estimated Total $3,671,096
Meridian Park Elementary School
Program Budget Number Estimated Amount Available How the intents and purposes of the program will be met
Title I, Part A 5100-27; 5100-34 $141,252 To provide all children significant opportunity to receive a fair, equitable,
and high-quality well-rounded education, and to close educational
achievement gaps.
Learning Assistance Program (LAP) 5500-27; 5500-34 $123,671 To coordinate the use of state Learning Assistance Program (LAP) revenue - provided only to students who have not met annual measurable objectives or are at-risk of not meeting state/local graduation requirements
Basic Education 0100-27; 0100-22; 0100-34 $4,401,088 To provide all students with instruction aligned to grade level specific state
standards including differentiation and enrichment services as needed.
Basic education funds are combined to support the activities listed above.
Examples include: classroom teachers, textbooks, supplemental materials,
supplies, equipment, technology, staff development, and substitutes.
Estimated Total $4,666,011
Parkwood Elementary School
Program Budget Number Estimated Amount Available How the intents and purposes of the program will be met
Title I, Part A 5100-27; 5100-34 $199,130 To provide all children significant opportunity to receive a fair, equitable,
and high-quality well-rounded education, and to close educational
achievement gaps.
Learning Assistance Program (LAP) 5500-27; 5500-34 $112,040 To coordinate the use of state Learning Assistance Program (LAP) revenue - provided only to students who have not met annual measurable objectives or are at-risk of not meeting state/local graduation requirements
Basic Education 0100-27; 0100-22; 0100-34 $3,337,229 To provide all students with instruction aligned to grade level specific state
standards including differentiation and enrichment services as needed.
Basic education funds are combined to support the activities listed above.
Examples include: classroom teachers, textbooks, supplemental materials,
supplies, equipment, technology, staff development, and substitutes.
Estimated Total $3,648,399
Ridgecrest Elementary School
Program Budget Number Estimated Amount Available How the intents and purposes of the program will be met
Title I, Part A 5100-27; 5100-34 $173,226 To provide all children significant opportunity to receive a fair, equitable,
and high-quality well-rounded education, and to close educational
achievement gaps.
Learning Assistance Program (LAP) 5500-27; 5500-34 $283,146 To coordinate the use of state Learning Assistance Program (LAP) revenue - provided only to students who have not met annual measurable objectives or are at-risk of not meeting state/local graduation requirements
Basic Education 0100-27; 0100-22; 0100-34 $3,680,854 To provide all students with instruction aligned to grade level specific state
standards including differentiation and enrichment services as needed.
Basic education funds are combined to support the activities listed above.
Examples include: classroom teachers, textbooks, supplemental materials,
supplies, equipment, technology, staff development, and substitutes.
Estimated Total $4,137,226