Notes to SEFA
The amounts shown as current year expenses represent only the federal award portion of the program costs. Entire program costs, including the Selah School District’s local matching share, may be more than shown. Such expenditures are recognized following, as applicable, either 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 amount of commodities reported on the schedule is the value of commodities distributed by the Selah School District during the current year and priced as prescribed by the Office of Superintendent of Public Instruction.
The Selah School District operates a “schoolwide program” in all five 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 Selah School District in its schoolwide program: Title I (84.010) $931,185; Migrant Education (84.011) $286,948.
As allowed by federal regulations, the Selah School District elected to transfer program funds. The district expended $113,849 from its Title II, Part A Supporting Effective Instruction State Grants (84.367 on allowable activities of the Title I, Part A Grants to Local Educational Agencies (84.010)), and $59,466 from its Title IV, Part A Equitable Services (84.424 on allowable activities of the Title I, Part A Grants to Local Educational Agencies (84.010)) . These amounts are reflected in the expenditures of Title I, Part A Grants to Local Educational Agencies (84.010).