Notes to SEFA
The Schedule of Expenditures of Federal Awards is prepared on the same basis of accounting as the Mukilteo School District's financial statements. The Mukilteo 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 Mukilteo School District has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The Mukilteo School District used the federal restricted rate of 4.26% and the federal unrestricted rate of 10.12%.
The amount of commodities reported on the schedule is the value of commodities distributed by the Mukilteo School District during the current year and prices as prescribed by USDA.
The Mukilteo School District operates a "schoolwide program" in nine 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 Mukilteo School District in its schoolwide program: Title 1 (84.010) $4,577,817.