Notes to SEFA
Title: Note 3 – Program Costs/Matching Contributions
Accounting Policies: This Schedule is prepared on the same basis of accounting as the district’s financial statements. The district uses modified accrual basis of accounting. Expenditures represent only the federally funded portion 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 district has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The district used the federal restricted rate of 2.55%.
The amounts shown as current year expenses represent only the federal grant 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 the 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.
Title: Note 4 – Schoolwide Programs
Accounting Policies: This Schedule is prepared on the same basis of accounting as the district’s financial statements. The district uses modified accrual basis of accounting. Expenditures represent only the federally funded portion 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 district has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The district used the federal restricted rate of 2.55%.
The District operates a “school wide” program in five 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 district expended the following federal portion amounts in its schoolwide program: Title I (84.010) $672,454.
Title: Note 5 – Federal Unrestricted Indirect Rate – COVID-19 Educational Stabilization Fund – Grant #120249
Accounting Policies: This Schedule is prepared on the same basis of accounting as the district’s financial statements. The district uses modified accrual basis of accounting. Expenditures represent only the federally funded portion 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 district has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The district used the federal restricted rate of 2.55%.
The district used the federal unrestricted indirect rate of 10.12%, as allowed by the pass-through agency of the Washington State Office of Public Instruction.
Title: Note 6 – Federal Unrestricted Indirect Rate – COVID-19 Educational Stabilization Fund – Grant #138160
Accounting Policies: This Schedule is prepared on the same basis of accounting as the district’s financial statements. The district uses modified accrual basis of accounting. Expenditures represent only the federally funded portion 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 district has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The district used the federal restricted rate of 2.55%.
The district used the federal unrestricted indirect rate of 7.82%, which was less than the 8.32% allowed by the pass-through agency of the Washington State Office of Public Instruction.
Title: Note 7 – Federal Unrestricted Indirect Rate – COVID-19 Educational Stabilization Fund – Grant #137132
Accounting Policies: This Schedule is prepared on the same basis of accounting as the district’s financial statements. The district uses modified accrual basis of accounting. Expenditures represent only the federally funded portion 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 district has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The district used the federal restricted rate of 2.55%.
The district used the federal unrestricted indirect rate of 8.32%, as allowed by the pass-through agency of the Washington State Office of Public Instruction.
Title: Note 8 – Head Start Indirect Rate Letter of Agreement #11154
Accounting Policies: This Schedule is prepared on the same basis of accounting as the district’s financial statements. The district uses modified accrual basis of accounting. Expenditures represent only the federally funded portion 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 district has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The district used the federal restricted rate of 2.55%.
The Head Start program allowed an indirect rate of 5.12% for this agreement.