Notes to SEFA
The Schedule of Expenditures of Federal Awards is prepared on the same basis as the Highline Public School's financial statements. The Highline Public School 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 Highline Public Schools used the federal restricted indirect rate of 3.68%, on most programs, when allowed, except for those programs allowing the use of the federal unrestricted indirect rate of 14.16%. The Afghan Refugee Support to Schools Grant used a 4.57% indirect rate. The Highline Public School's elected not to use the 10-percent de Minimis indirect cost rate allowed under the Uniform Guidance.
The amounts shown as current year expenses represent only the federal grant portion of the program costs. Entire program costs, including the Highline Public School'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 number of commodities reported on the schedule is the value of commodities distributed by the Highline Public Schools during the current year and priced as prescribed by Value of Commodities Shipped Report.
The Highline Public School's operates a "school wide program" in eighteen elementary and seventeen secondary schools. Using federal funding, school wide 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 Highline Public Schools in its school wide program: Title I Part A (84.010) $8,449,705.18; OSSI Schools (84.010) $640,022.70.