This Schedule is prepared on 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 District has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
The District used up to the federal unrestricted rates of 13.03 percent, or federal restricted rate of 2.89 percent, as allowed by each grant.
The amounts shown as current year expenditures represent only the federal grant portion of the program costs. Entire program costs, including the District’s local matching share, may be 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.
The amount of commodities reported on the schedule is the value of commodities received by the District during the current year and priced as prescribed by the United States Department of Agriculture (USDA).
The District operates a “schoolwide program” in seven 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 District in its schoolwide program: Title I (84.010) $2,801,496.60.
As allowed by federal regulations, the District elected to transfer program funds. The district expended $78,800 from its Title IV, Part A Student Support and Academic Enrichment Program (84.424) on allowable activities of the Title II, Part A Supporting Effective Instruction State Grants (84.367). This amount is reflected in the expenditures of Title II, Part A Supporting Effective Instruction State Grants (84.367)