Title: Basis of Accounting
Accounting Policies: The Schedule of Expenditures of Federal Awards is prepared on the same basis of accounting as the Highline Public School's financial statements. The Highline Public School 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 Highline Public Schools used the federal restricted indirect rate of 3.16%, on most programs,
when allowed, except for those programs allowing the use of the federal unrestricted indirect rate of
11.75% on Elementary and Secondary School Emergency Relief Fund, American Rescue Plan (ARP) –
Elementary and Secondary School Emergency Relief Funds, Heritage and Dual Language Program
Grants, and Mastery-Based Learning Collaborative Grants. The Afghan Refugee Support to Schools
Grant used a 4.57% indirect rate. The Highline Public School's elected not to use the 10-percent de
Minimis indirect cost rate allowed under the Uniform Guidance.
The Schedule of Expenditures of Federal Awards is prepared on the same basis of accounting as the Highline Public School's financial statements. The Highline Public School 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: Federal Indirect Rate
Accounting Policies: The Schedule of Expenditures of Federal Awards is prepared on the same basis of accounting as the Highline Public School's financial statements. The Highline Public School 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 Highline Public Schools used the federal restricted indirect rate of 3.16%, on most programs,
when allowed, except for those programs allowing the use of the federal unrestricted indirect rate of
11.75% on Elementary and Secondary School Emergency Relief Fund, American Rescue Plan (ARP) –
Elementary and Secondary School Emergency Relief Funds, Heritage and Dual Language Program
Grants, and Mastery-Based Learning Collaborative Grants. The Afghan Refugee Support to Schools
Grant used a 4.57% indirect rate. The Highline Public School's elected not to use the 10-percent de
Minimis indirect cost rate allowed under the Uniform Guidance.
The Highline Public Schools used the federal restricted indirect rate of 3.16%, on most programs, when allowed, except for those programs allowing the use of the federal unrestricted indirect rate of 11.75% on Elementary and Secondary School Emergency Relief Fund, American Rescue Plan (ARP) – Elementary and Secondary School Emergency Relief Funds, Heritage and Dual Language Program Grants, and Mastery-Based Learning Collaborative Grants. The Afghan Refugee Support to Schools Grant used a 4.57% indirect rate. The Highline Public School's elected not to use the 10-percent de
Minimis indirect cost rate allowed under the Uniform Guidance.
Title: Program Costs/Matching Contributions
Accounting Policies: The Schedule of Expenditures of Federal Awards is prepared on the same basis of accounting as the Highline Public School's financial statements. The Highline Public School 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 Highline Public Schools used the federal restricted indirect rate of 3.16%, on most programs,
when allowed, except for those programs allowing the use of the federal unrestricted indirect rate of
11.75% on Elementary and Secondary School Emergency Relief Fund, American Rescue Plan (ARP) –
Elementary and Secondary School Emergency Relief Funds, Heritage and Dual Language Program
Grants, and Mastery-Based Learning Collaborative Grants. The Afghan Refugee Support to Schools
Grant used a 4.57% indirect rate. The Highline Public School's elected not to use the 10-percent de
Minimis indirect cost rate allowed under the Uniform Guidance.
The amounts shown as current year expenses represent only the federal grant portion of the program costs. Entire program costs, including the Highline Public School's local matching share, may be 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: Noncash Awards
Accounting Policies: The Schedule of Expenditures of Federal Awards is prepared on the same basis of accounting as the Highline Public School's financial statements. The Highline Public School 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 Highline Public Schools used the federal restricted indirect rate of 3.16%, on most programs,
when allowed, except for those programs allowing the use of the federal unrestricted indirect rate of
11.75% on Elementary and Secondary School Emergency Relief Fund, American Rescue Plan (ARP) –
Elementary and Secondary School Emergency Relief Funds, Heritage and Dual Language Program
Grants, and Mastery-Based Learning Collaborative Grants. The Afghan Refugee Support to Schools
Grant used a 4.57% indirect rate. The Highline Public School's elected not to use the 10-percent de
Minimis indirect cost rate allowed under the Uniform Guidance.
The number of commodities reported on the schedule is the value of commodities distributed by the Highline Public Schools during the current year and priced as prescribed by Value of Commodities Shipped Report.
Title: Schoolwide Programs
Accounting Policies: The Schedule of Expenditures of Federal Awards is prepared on the same basis of accounting as the Highline Public School's financial statements. The Highline Public School 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 Highline Public Schools used the federal restricted indirect rate of 3.16%, on most programs,
when allowed, except for those programs allowing the use of the federal unrestricted indirect rate of
11.75% on Elementary and Secondary School Emergency Relief Fund, American Rescue Plan (ARP) –
Elementary and Secondary School Emergency Relief Funds, Heritage and Dual Language Program
Grants, and Mastery-Based Learning Collaborative Grants. The Afghan Refugee Support to Schools
Grant used a 4.57% indirect rate. The Highline Public School's elected not to use the 10-percent de
Minimis indirect cost rate allowed under the Uniform Guidance.
The Highline Public School's operates a "school wide program" in eighteen elementary and seventeen secondary schools. Using federal funding, school wide 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 Highline Public Schools in its school wide program: Title I Part A (84.010) $ 7,454,322.80; OSSI Schools (84.010) $549,885.51; American Rescue Plan (ARP) - Elementary and Secondary School Emergency Relief Fund – ESSER III (84.425D) $18,984,595.42; American Rescue Plan (ARP) - Elementary and Secondary School Emergency Relief Fund – ESSER III – Learning Loss (84.425D) $1,374,388.22.