Notes to SEFA
The amounts shown as current year expenses represent only the federal award 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, 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 amounts of $96,009.01 of USDA commoditiesis USDA Commodoties distributed by the district during the current year and priced as perscribed by OSPI.
NOTE 5—SCHOOLWIDE PROGRAMS The District operates a “schoolwide program” in three 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.
As allowed by federal regulations, the district elected to transfer program funds. The district expended $58,803.00 from its Title IV, Part A Grants (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).
The District served as the Fiscal Agent for the Education for Homeless Children & Youth Program for Whatcom County School Districts in 2024/2025. The pass-through amount reflects reimbursements made to six (6) Districts