Notes to SEFA
This Schedule is prepared on the same basis of accounting as the Tukwila School District’s financial statements. The Tukwila 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.
See the Notes to the SEFA for chart/table
The amounts shown as current year expenses represent only the federal award portion of the program costs. Entire program costs, including the Tukwila 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 food commodities reported on the Schedule is the value of commodities distributed by Tukwila School District during the current year and priced as prescribed by USDA.
The district operates a “schoolwide program” in three 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 (direct expenditures) were expended by Tukwila School District in its schoolwide programs: Title I Grants to Local Educational Agencies 84.010 $837,707.46
Under certain programs, the district receives a fixed amount for the activity, regardless of the district’s expenditures. Expenditures for these programs are listed in the amount received from the grantor.