Notes to SEFA
Title: Basis of Accounting
Accounting Policies: This Schedule is prepared on the same basis of accounting as the District’s financial statements. The District
uses the Cash Basis Budgeting, Accounting and Reporting System (BARS) Manual prescribed by the State Auditor’s Office under the authority of Washington State law, Chapter 43.09 RCW.
De Minimis Rate Used: Y
Rate Explanation: The Auditee used the de minimis cost rate.
This Schedule is prepared on the same basis of accounting as the District’s financial statements. The District
uses the Cash Basis Budgeting, Accounting and Reporting System (BARS) Manual prescribed by the State Auditor’s
Office under the authority of Washington State law, Chapter 43.09 RCW
Title: Federal Indirect Cost Rate
Accounting Policies: This Schedule is prepared on the same basis of accounting as the District’s financial statements. The District
uses the Cash Basis Budgeting, Accounting and Reporting System (BARS) Manual prescribed by the State Auditor’s Office under the authority of Washington State law, Chapter 43.09 RCW.
De Minimis Rate Used: Y
Rate Explanation: The Auditee used the de minimis cost rate.
The District has elected to use the 10-percent de minimis indirect cost rate allowed under Uniform Guidance.
Title: Program Costs
Accounting Policies: This Schedule is prepared on the same basis of accounting as the District’s financial statements. The District
uses the Cash Basis Budgeting, Accounting and Reporting System (BARS) Manual prescribed by the State Auditor’s Office under the authority of Washington State law, Chapter 43.09 RCW.
De Minimis Rate Used: Y
Rate Explanation: The Auditee used the de minimis cost rate.
The amounts shown as current year expenditures represent only the federal award portion of the program costs.
Entire program costs, including the District’s portion, are more than shown. Such expenditures 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.