Notes to SEFA
This Schedule is prepared on the same basis of accounting as the Warden School District’s financial statements. The Warden School 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
The Warden School District has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance
The Warden School District used the federal restricted rate of 3.81% and unrestricted federal rate of 17.29%
The amount of commodities reported on the schedule is the value of commodities distributed by the Warden School Distsrict during the current year and priced as prescribed by OSPI Child Nutrition.
The Warden School 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 Warden School District in its schoolwide program: Title I (84.010) $360,976.00 ; Title II (84.367) $ 41,895.80.
As allowed by federal regulations, the Warden School District expended $ 33,013.17 from its Small Rural Schools Achievement (SRSA) Alternative Uses of Funds Program (84.358) for activities of the Student Support and Academic Achievement Enrichment Program (84.424). This amount is reflected in the expenditures of 84.424