Notes to SEFA
The amounts shown as current year expenses represent only the federal grant portion of the program costs. Entire program costs, including the Bethel School District’s local matching share, may be more than shown. Such expenditures are recognized following, as applicable, either the cost principles in Title 2 U.S. Code of Federal Regulations part 200, Uniform Administrative Requirements, Cost Principals, 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 distributed by the Bethel School District during the current year and priced as prescribed by USDA.
The Bethel School District operates a “schoolwide program” in ten 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 1 (84.010): $3,467,918.
As allowed by federal regulations, the Bethel School District elected to transfer program funds. The district expended $304,279 from its Title IV, Part A (84.424) on allowable activities of the Title I, Part A Grants to Local Educational Agencies (84.010). This amount is reflected in the expenditures of Title I, Part A Grants to Local Educational Agencies (84.010).