Audit 357454

Title: Note 1: Basis of Accounting Accounting Policies: This Schedule is prepared on the same basis of accounting as the Tukwila School District’sNfinancial statements. The Tukwila 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: Tukwila School District has not elected to use the 10—percent de minimis indirect cost rateallowed under the Uniform Guidance. Tukwila School District used the following Federal Restricted and Unrestricted Rates: Fiscal Year Restricted Rate Unrestricted Rate FY 2022-2023 2.91% 18.84% FY2023-2024 3.16% 17.62% This Schedule is prepared on the same basis of accounting as the Tukwila School District’s financial statements. The Tukwila 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: Indirect Cost Rate Accounting Policies: This Schedule is prepared on the same basis of accounting as the Tukwila School District’sNfinancial statements. The Tukwila 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: Tukwila School District has not elected to use the 10—percent de minimis indirect cost rateallowed under the Uniform Guidance. Tukwila School District used the following Federal Restricted and Unrestricted Rates: Fiscal Year Restricted Rate Unrestricted Rate FY 2022-2023 2.91% 18.84% FY2023-2024 3.16% 17.62% Tukwila School District has not elected to use the 10—percent de minimis indirect cost rate allowed under the Uniform Guidance. Tukwila School District used the following Federal Restricted and Unrestricted Rates: Fiscal Year Restricted Rate Unrestricted Rate FY 2022-2023 2.91% 18.84% FY2023-2024 3.16% 17.62%

Title: Note 3: Program Costs/Matching Contributions Accounting Policies: This Schedule is prepared on the same basis of accounting as the Tukwila School District’sNfinancial statements. The Tukwila 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: Tukwila School District has not elected to use the 10—percent de minimis indirect cost rateallowed under the Uniform Guidance. Tukwila School District used the following Federal Restricted and Unrestricted Rates: Fiscal Year Restricted Rate Unrestricted Rate FY 2022-2023 2.91% 18.84% FY2023-2024 3.16% 17.62% The amounts shown as current year expenses represent only the federal award portion of the program costs. Entire program costs, including the Tukwila 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: Noncash Awards- Food Commodities Accounting Policies: This Schedule is prepared on the same basis of accounting as the Tukwila School District’sNfinancial statements. The Tukwila 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: Tukwila School District has not elected to use the 10—percent de minimis indirect cost rateallowed under the Uniform Guidance. Tukwila School District used the following Federal Restricted and Unrestricted Rates: Fiscal Year Restricted Rate Unrestricted Rate FY 2022-2023 2.91% 18.84% FY2023-2024 3.16% 17.62% The amount of food commodities reported on the Schedule is the value of commodities distributed by Tukwila School District during the current year and priced as prescribed by USDA.

Title: Note 5: Schoolwide Program Accounting Policies: This Schedule is prepared on the same basis of accounting as the Tukwila School District’sNfinancial statements. The Tukwila 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: Tukwila School District has not elected to use the 10—percent de minimis indirect cost rateallowed under the Uniform Guidance. Tukwila School District used the following Federal Restricted and Unrestricted Rates: Fiscal Year Restricted Rate Unrestricted Rate FY 2022-2023 2.91% 18.84% FY2023-2024 3.16% 17.62% The district operates a “schoolwide program” in three 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 (direct expenditures) were expended by Tukwila School District in its schoolwide programs: Title I Grants to Local Educational Agencies 84.010 $1,127,334.70

Title: Note 6: Unit Cost Contracts Accounting Policies: This Schedule is prepared on the same basis of accounting as the Tukwila School District’sNfinancial statements. The Tukwila 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: Tukwila School District has not elected to use the 10—percent de minimis indirect cost rateallowed under the Uniform Guidance. Tukwila School District used the following Federal Restricted and Unrestricted Rates: Fiscal Year Restricted Rate Unrestricted Rate FY 2022-2023 2.91% 18.84% FY2023-2024 3.16% 17.62% Under certain programs, the district receives a fixed amount for the activity, regardless of the district’s expenditures. Expenditures for these programs are listed in the amount received from the grantor.