Notes to SEFA
Title: Note 3 Indirect Cost Rate
Accounting Policies: This Schedule is prepared on the same basis of accounting as the Northwest Educational Service District 189 financial statements. The Northwest Educational Service District 189 uses the 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.
De Minimis Rate Used: N
Rate Explanation: The Northwest Educational Service District 189 has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The Northwest Educational Service District 189 used the federal restricted rate of 6.75%.
The Northwest Educational Service District used the federal unrestricted rate of 9.45%
Title: Note 4 Program Costs
Accounting Policies: This Schedule is prepared on the same basis of accounting as the Northwest Educational Service District 189 financial statements. The Northwest Educational Service District 189 uses the 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.
De Minimis Rate Used: N
Rate Explanation: The Northwest Educational Service District 189 has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The Northwest Educational Service District 189 used the federal restricted rate of 6.75%.
The amounts shown as current year expenses represent only the federal grant portion of the program costs. Entire program costs, including the Northwest Educational Service District 189 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.