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 South Bend School 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 amount of commodities reported on the schedule is the value of commodities distributed by the South Bend School District during the current year and priced as prescribed by USDA and State of Washington Office of Financial Management.
The South Bend School District operates a “schoolwide program” in one elementary building and one secondary building. 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 South Bend School District in its schoolwide program: Title I, 84.010A, $190,261.00.
As allowed by federal regulations, the South Bend School District elected to transfer program funds. The district expended $3,972.10 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). This amount is reflected in the expenditures of Title I, Part A Grants to Local Educational Agencies (84.010). The district also expended $16,398.00 from its Title II, Part A Supporting Effective Instruction State Grants (84.367) on allowable activities of the Title IV, Part A Grants to Local Educational Agencies (84.424). This amount is reflected in the expenditures of Title IV, Part A Grants to Local Educational Agencies (84.424).
As allowed by federal regulations, the South Bend School District expended $11,580.55 from its Small Rural Schools Achievement (SRSA) Alternative Uses of Funds Program 84.358A for activities of the Student Support and Academic Achievement Enrichment Program 84.424. This amount is reflected in the expenditures of 84.358A.