Notes to SEFA
The amounts shown as current year expenses represent only the federal grant portion of the program costs. Entire program costs, including Eastmont School District'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.
The amount of commodities reported on the schedule is the value of commodities distributed by the Eastmont School District during the current year as priced and prescribed by the USDA in their Annual Statement of USDA Commodities Shipped (OSPI Report ID: FDP032-valueCommoditiesShipped)
The Eastmont School District operates a "schoolwide program" in six buildings that serve students enrolled in Transitional Kindergarten through Sixth grades. 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 amounmts were expended by the Eastmont School District in its schoolwide program: Title I Grants to Local Educational Agencies (84.010) $1,385,648.18.
As allowed by federal regulations, the Eastmont School District Elected to transfer program funds. The district expended $98,899 from Student Support and Academic Enrichment Program (84.424) on allowable Title I, Part A Grants to Local Educational Agencies (84.010). This amount is reflected in Title I, Part A Grants to Local Educational Agencies (84.010).