Notes to SEFA
The Schedule of Expenditures of Federal Awards is prepared on the same basis of accounting as the Kent School District's financial statements. The Kent 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 Kent School District has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The Kent School District used their fiscal year 24-25 federal restricted indirect rate of 4.76% with the following exceptions: • CFDA 84.060 Indian Education - Grants to Local Educational Agencies used 4.76% for 10 months (September 2024 -June 2025) and 3.85% for 2 months (July-August 2025) • CFDA 93.566 Refugee and Entrant Assistance - Discretionary Grants used 4.57% - Afghan Refugee Support to Schools • CFDA 93.566 Refugee and Entrant Assistance - Discretionary Grants used 11.25% Approved Per SOWA
The amount of food commodities reported on the schedule is the market value of commodities distributed by the Kent School District during the current year. The value is determined by the U.S. Department of Agriculture.
Kent School District operates a "schoolwide program" in nineteen elementary buildings and four middle schools. 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 Kent School district in its schoolwide program: Title I-A (84.010) $9,923,917.