This Schedule is prepared on the same basis of accounting as the district’s financial statements. The 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.
The district has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The district used the federal restricted/unrestricted) rates as follows: Federal Restricted Rate: 2.37% Federal Unrestricted Rate: 10%
The amounts shown as current year expenses represent only the federal award portion of the program costs. Entire program costs, including the 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.
The amounts of $124,519 of USDA commoditiesis USDA Commodoties distributed by the district during the current year and priced as perscribed by OSPI.
The District operates a “schoolwide program” in three elementary 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 were expended by the District in its schoolwide program: IDEA B (84.027) = $393,968; IDEA Safety Net (84.173) = $26,405, and Title I (84.010) = $838483.
As allowed by federal regulations, the district elected to transfer program funds. The district expended $11,618 from its Title IV, Part A Grants (84.424) on allowable activities of the Title I, Part A Grants to Local Educational Agencies (84.010). This amount is reflected in the expenditures of Title I, Part A Grants to Local Educational Agencies (84.010).
The District served as the Fiscal Agent for the Education for Homeless Children & Youth Program for Whatcom County School Districts in 2023/2024. The pass-through amount reflects reimbursements made to five (5) Districts.