Audit 357238

Title: Note 1 – Basis of Accounting Accounting Policies: This Schedule is prepared on the same basis of accounting as the Auburn School District’s financial statements. The Auburn 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 Auburn School District has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The Auburn School District used the following federal indirect rates: Fiscal Year Restricted Rates Unrestricted Rates FY 2023/2024 3.5% 10.35% ALN 84.425U: Grant 0137142 rate of 9.30%, 84.425W: Grant 0459503 rate of 3.23% ALN 93.788: Grant 6242304 rate of 9.37% as approved per King County This Schedule is prepared on the same basis of accounting as the Auburn School District’s financial statements. The Auburn 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: This Schedule is prepared on the same basis of accounting as the Auburn School District’s financial statements. The Auburn 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 Auburn School District has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The Auburn School District used the following federal indirect rates: Fiscal Year Restricted Rates Unrestricted Rates FY 2023/2024 3.5% 10.35% ALN 84.425U: Grant 0137142 rate of 9.30%, 84.425W: Grant 0459503 rate of 3.23% ALN 93.788: Grant 6242304 rate of 9.37% as approved per King County The Auburn School District has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The Auburn School District used the following federal indirect rates: Fiscal Year Restricted Rates Unrestricted Rates FY 2023/2024 3.5% 10.35% ALN 84.425U: Grant 0137142 rate of 9.30%, 84.425W: Grant 0459503 rate of 3.23% ALN 93.788: Grant 6242304 rate of 9.37% as approved per King County

Title: Note 3 – Program Costs/Matching Contributions Accounting Policies: This Schedule is prepared on the same basis of accounting as the Auburn School District’s financial statements. The Auburn 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 Auburn School District has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The Auburn School District used the following federal indirect rates: Fiscal Year Restricted Rates Unrestricted Rates FY 2023/2024 3.5% 10.35% ALN 84.425U: Grant 0137142 rate of 9.30%, 84.425W: Grant 0459503 rate of 3.23% ALN 93.788: Grant 6242304 rate of 9.37% as approved per King County The amounts shown as current year expenses represent only the federal award portion of the program costs. Entire program costs, including the Auburn School District’s 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.

Title: Note 4 – Non-Cash Awards Accounting Policies: This Schedule is prepared on the same basis of accounting as the Auburn School District’s financial statements. The Auburn 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 Auburn School District has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The Auburn School District used the following federal indirect rates: Fiscal Year Restricted Rates Unrestricted Rates FY 2023/2024 3.5% 10.35% ALN 84.425U: Grant 0137142 rate of 9.30%, 84.425W: Grant 0459503 rate of 3.23% ALN 93.788: Grant 6242304 rate of 9.37% as approved per King County The amount of commodities reported on the Schedule is the value of commodities received by the Auburn School District during the current year and priced as prescribed by USDA.

Title: Note 5 – School Wide Programs Accounting Policies: This Schedule is prepared on the same basis of accounting as the Auburn School District’s financial statements. The Auburn 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 Auburn School District has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The Auburn School District used the following federal indirect rates: Fiscal Year Restricted Rates Unrestricted Rates FY 2023/2024 3.5% 10.35% ALN 84.425U: Grant 0137142 rate of 9.30%, 84.425W: Grant 0459503 rate of 3.23% ALN 93.788: Grant 6242304 rate of 9.37% as approved per King County The Auburn School District operates a “schoolwide program” in eleven elementary schools, four middle schools, and three high schools (18 buildings total). Using the 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 Auburn School District in its schoolwide program: Title I (84.010) $6,490,463.97