Notes to SEFA
This Schedule is prepared on the same basis of accounting as the Rochester School District’s financial statements. The Rochester 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 nonfederal sources.
The Rochester School District has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The district used the federal restricted rate of up to 1.96%.
The amounts shown as current year expenses represent only the federal award portion of the program costs. Entire program costs, including the Rochester 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 Rochester School District during the current year and priced as prescribed by OSPI.
The Rochester School District operates a “schoolwide program” in two elementary buildings and one middle school building. 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 Rochester School District in its schoolwide program: Title I (84.010) $588,910.73.