Notes to SEFA
This Schedule is prepared on the same basis of accounting as the Tumwater School District's financial statements. The Tumwater School District uses the modified accrual basis of accounting and in accordance with the requirements contained in Uniform Guidance.
The Tumwater School District has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The Tumwater School District used the federal rate of 3.38%.
The amount of food commodities reported on the schedule is the value of commodities distributed by the Tumwater School District during the current year and priced as prescribed by USDA.
The Tumwater School District operates a “schoolwide program” in three 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 Tumwater School District in its schoolwide program: Title I (84.010) $1,206,472