Notes to SEFA
Title: Note 1 – Basis of Accounting
Accounting Policies: This Schedule is prepared on the same basis of accounting as the Council’s financial statements. The Council uses the cash basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The Council has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
This Schedule is prepared on the same basis of accounting as the Council’s financial statements. The Council uses the cash basis of accounting.
Title: Note 2 – Federal Indirect Cost Rate
Accounting Policies: This Schedule is prepared on the same basis of accounting as the Council’s financial statements. The Council uses the cash basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The Council has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
The Council has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
The amount expended includes $15,506.61 claimed as an indirect cost recovery using an approved indirect cost rate of 47 percent for the following projects:
ALN # Other Award I.D. # Project Name Amount
20.205 LA-10127 High Capacity Transportation I $5,074.02
20.205 LA-10130 Capitol Campus $1,036.51
20.205 GCB 3687 State Route and Interstate Emergency Detour Route $9,396.08
The amount expended includes $3,517.08 claimed as an indirect cost recovery using an approved indirect cost rate of 49 percent for the following project:
ALN # Other Award I.D. # Project Name Amount
20.205 GCB 3890 I5 Marvin PEL $3,517.08
The amount expended includes $419.54 claimed as an indirect cost recovery using an approved indirect cost rate of 50 percent for the following project:
ALN # Other Award I.D. # Project Name Amount
20.205 LA-9578 Martin Way $419.54
The amount expended includes $258,193.32 claimed as an indirect cost recovery using an approved indirect cost rate of 53 percent for the following projects:
ALN # Other Award I.D. # Project Name Amount
20.205 GCB 3868 UPWP FHWA - Regional Transportation Planning $81,211.54
20.205 GCB 3868 UPWP FTA - Regional Transportation Planning $47,079.82
20.205 GCB 3868 UPWP STBG - Regional Transportation Planning $129,901.96
The amount expended includes $434,510.80 claimed as an indirect cost recovery using an approved indirect cost rate of 54 percent for the following projects:
ALN # Other Award I.D. # Project Name Amount
20.205 GCB 3868 UPWP FHWA - Regional Transportation Planning $104,106.76
20.205 GCB 3868 UPWP FTA - Regional Transportation Planning $49,285.30
20.205 GCB 3868 UPWP STBG - Regional Transportation Planning $131,493.51
66.123 WQNEPSW-2023- ThRePC-00005 Stormwater Road Retrofit $17,563.55
20.205 GCB 3954 Bicycle Connectivity Strategy $4,375.72
20.205 GCB 3952 Regional Multimodal LOS $15,338.09
20.205 GCB 3953 Freight Goods Strategy $567.47
20.509 PTD0739 WSDOT: Rural Transit $104,575.85
20.205 LA-9801 Bike Map $2,720.70
20.505 PTD0965 WSDOT: Rural Transit Deviation $2,241.98
20.505 PTD0966 WSDOT: Rural Transit Flag $2,241.87
Title: Note 3 – Program Costs
Accounting Policies: This Schedule is prepared on the same basis of accounting as the Council’s financial statements. The Council uses the cash basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The Council has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
The amounts shown as current year expenditures represent only the federal award portion of the program costs. Entire program costs, including the Council’s portion, are 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.