Notes to SEFA
This Schedule is prepared on the same basis of accounting as Centralia’s financial statements. The Centralia 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 Centralia School District has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
The amount of commodities reported on the schedule is the value of commodities distributed by the Centralia School District during the current year and priced as prescribed by USDA.
The Centralia School District operates a “schoolwide program” in five 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 Centralia School District in its schoolwide program: Title I (84.010), $1,777,444 ; TPQ (84.367}, $201,526 and LEP (84.365}, 63,520.