Notes to SEFA
This Schedule is prepared on the same cash basis of accounting as the Winlock School District financial statements and in accordance with requirements contained in Uniform Guidance.
The Winlock School District has not elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.
The amount of commodities reported on the schedule is the value of commodities distributed by the Winlock School District during the current year and priced as prescribed by the USDA.
The Winlock School Districts operates a “schoolwide program” in three 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 Winlock School District in its schoolwide program: Title I (84.010) ($ 307,495); Migrant Education (84.011) ($ 94,465).
As allowed by federal regulations, the Winlock School District elected to transfer program funds. The district expended $ 28,996 from its Title II, Part A Supporting Effective Instruction State Grants (84.367) on allowable activities of the Title I, Part A Grants to Local Educational Agencies (84.010), $ 7,365 from its Title IV, Part A Supporting Effective Instruction State Grants (84.424). This amount is reflected in the expenditures of Title I, Part A Grants to Local Educational Agencies (84.010.)