Notes to SEFA
This Schedule is prepared on the same basis of accounting as the Grand Coulee School District’s financial statements. The Grand Coulee Dam 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 sources.
The Grand Coulee Dam School District has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Grand Coulee Dam School District used the federal restricted rate of 4.31% and unrestricted rate of 20.18% and 16.78% on ESSER funds.
The amounts shown as current year expenses represent only the federal award portion of the program costs. Entire program costs, including Grand Coulee Dam 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 vaccine & commodities items reported on the schedule is the value of vaccines & commodities distributed by the Grand Coulee Dam School District during the current year and priced as prescribed by OSPI Child Nutrition and Department of Health.
The Grand Coulee Dam School District operates a “schoolwide program” in an elementary 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 Grand Coulee Dam School District in its schoolwide program: Title I (84.010) $197,115.86.