Notes to SEFA
The amount of commodities reported on the schedule is the value of commodities distributed by the Pioneer School District during the current year and priced as prescribed by the USDA.
The amounts shown as current year expenses represent only the federal award portion of the program costs. Entire program costs, including Pioneer School District’s 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 Pioneer School District operates a “schoolwide program” in two 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 amount was expended by the district in its schoolwide program: Title I (84.010) $507,867.06
As allowed by federal regulations, the Pioneer School District elected to transfer program funds. The district expended $49,797.49 from Title II, Part A, Supporting Effective Instruction State Grants (84.367) and $34,742.57 from Title IV, Part A (84.424) Student Support, 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.)