Notes to SEFA
Title: Note 3 - Program Costs/Matching Contributions
Accounting Policies: This Schedule is prepared on the same basis of accounting as the Sunnyside School District #201 financial
statements. The Sunnyside School District #201 uses the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The Sunnyside School District #201 has not elected to use the 10-percent de minimis indirect cost rate allowed under
the Uniform Guidance. The Sunnyside School District #201 used the federal restricted rate of 5.54% for this program.
The amounts shown as current year expenditures represent only the federal grant portion of the program costs. Entire program costs, including the Sunnyside School District #201 portion, are more than shown. Such expenditures are recognized following, as applicable, either the cost principles in the OMB Circular A-87, Cost Principles for State, Local, and Indian Tribal Governments, or 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 - Noncash Awards
Accounting Policies: This Schedule is prepared on the same basis of accounting as the Sunnyside School District #201 financial
statements. The Sunnyside School District #201 uses the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The Sunnyside School District #201 has not elected to use the 10-percent de minimis indirect cost rate allowed under
the Uniform Guidance. The Sunnyside School District #201 used the federal restricted rate of 5.54% for this program.
The amount of $339,628 reported on the Schedule is the value of commodities received by the Sunnyside School District #201 during current year and priced as prescribed by OPSI.
Title: Note 5 - Schoolwide Programs
Accounting Policies: This Schedule is prepared on the same basis of accounting as the Sunnyside School District #201 financial
statements. The Sunnyside School District #201 uses the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The Sunnyside School District #201 has not elected to use the 10-percent de minimis indirect cost rate allowed under
the Uniform Guidance. The Sunnyside School District #201 used the federal restricted rate of 5.54% for this program.
The district operates a “schoolwide program” in five elementary buildings, two middle schools, and one high school. 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 Sunnyside School District in its schoolwide program: Title I (84.010) $2,547,795; Migrant Education (84.011) $1,415,960 by Sunnyside School District #201 during current year and priced as prescribed by OSPI.