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 Washougal 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 Washougal School District during current year and priced as prescribed by U.S. Department of Agriculture.
The Washougal School District operates a “schoolwide program” in three elementary buildings. Using federal funding, schoolwide programs are designed to upgrade an entire educational program wtihin a school for all students, rather than limit services to certain targeted students. The following federal program amounts were expended by the Washougal School District in its schoolwide program: Title I (84.010) $580,746.
As allowed by federal regulations, the Washougal School District elected to transfer program funds. The district expended ($73,095) from Title II, Part A Supporting Effective Instruction State Grants (84.367) on allowable activities for 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 expended ($37,770) from Title IV, Student Support and Academic Enrichment Program Grant (84.424) on allowable activities for 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.)