Notes to SEFA
This Schedule is prepared on the same basis of accounting as the Onalaska School District’s financial statements. The Onalaska 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.
A) The Onalaska School District has not elected to use the 10-percente de minimis indirect cost rate allowed under the Uniform Guidance. The Onalaska School District used the rate of 0.0441% Federal Restricted
The amount of commodities reported on the schedule is the value of commodities distributed by the Onalaska School District during the current year and priced as prescribed by the Department of Agriculture/USDA.
The Onalaska School District operates a “schoolwide program” one elementary, one middle school, and one high 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 Onalaska School District in its schoolwide program: Title I (84.010) ($339,212); Title II Part A (84.367) ($27,940); and Title IV (84.424) (18,297).