Notes to SEFA
The district operates a “schoolwide program” in twenty-five elementary schools, seven middle schools, two high schools, and one alternative school. 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 district in its schoolwide program: Title I (84.010) $15,116,472.
The amount of commodities reported on the Schedule is the market value food distributed by the Spokane Public Schools during current year and priced as prescribed by United States Department of Agriculture.
The amounts shown as current year expenditures represent only the federal grant portion of the program costs. Entire program costs, including the district’s portion, are more than shown. Such expenditures are recognized following, as applicable, either the cost principles in the OMB Circular A-87, Cost Principles for State, Local, and Indian Tribal Governments, or 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.