Notes to SEFA
Title: NOTE 3 NONCASH AWARDS - VACCINATIONS
Accounting Policies: This schedule is prepared on the same basis of accounting as the Districts financial statements. The District reports its financial information in a form which complies with the pronouncements of the Governmental Accounting Standards Board and the Audit and Accounting Guide for Healthcare Organizations of the American Institute of Certified Public Accountants.
De Minimis Rate Used: Y
Rate Explanation: The District has elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
The amount of vaccine reported on the schedule is the value of vaccines received by the District during the current year and priced as prescribed by the Washington State Department of Health.
Title: NOTE 4 PROGRAM COSTS
Accounting Policies: This schedule is prepared on the same basis of accounting as the Districts financial statements. The District reports its financial information in a form which complies with the pronouncements of the Governmental Accounting Standards Board and the Audit and Accounting Guide for Healthcare Organizations of the American Institute of Certified Public Accountants.
De Minimis Rate Used: Y
Rate Explanation: The District has elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
The amounts shown as current year expenditures represent only the federal grant portion of the program costs. Entire program costs, including the Districts portion, may be more than shown
Title: NOTE 5 FEMA GRANT 97.036
Accounting Policies: This schedule is prepared on the same basis of accounting as the Districts financial statements. The District reports its financial information in a form which complies with the pronouncements of the Governmental Accounting Standards Board and the Audit and Accounting Guide for Healthcare Organizations of the American Institute of Certified Public Accountants.
De Minimis Rate Used: Y
Rate Explanation: The District has elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
The amount reported on the schedule for FEMA grant (CFDA# 97.036) was for expenditures incurred from March 2020 to June 2020. The District reported the amount in fiscal year ended June 30, 2022 as the subaward agreement with University of Washington was executed during fiscal year 2022.