Notes to SEFA
Title: NOTE 3 - STATE SUPPORT TEAM 6 (SST6)
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of the Auglaize County Educational Service Center under programs of the federal government for the fiscal year ended June 30, 2023 and is prepared in accordance with the cash basis of accounting. The information on this Schedule is prepared in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Auglaize County Educational Service Center, it is not intended to and does not present the financial position or changes in net position of the Auglaize County Educational Service Center. Such expenditures are recognized following cost principles contained in Uniform Guidance wherein certain types of expenditures may or may not be limited to as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: CFR Section 200.414 of the Uniform Guidance allows a non-federal entity that has never received a negotiated indirect cost rate to charge a de minimis rate of 10% of modified total direct costs to indirect costs. The Auglaize County Educational Service Center has not elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.
The State Support Team Region 6 (SST6) is an organization comprised of the Educational Service Centers in Allen, Auglaize, Champaign, Hardin, Logan, Mercer, and Shelby Counties. The purpose of this organization is to assist schools to develop quality special education programs and services. The SST6 is funded through the Ohio Department of Education in the form of Special Education Grants to States and Special Education Preschool Grants federal grants. The Educational Service Center serves as fiscal agent for the State Support Team Region 6 and reports the activity within special revenue funds in the financial statements. The federal grants are audited as part of the Educational Service Center and are separately identified on the Schedule.
Title: NOTE 4 - FEDERAL AWARDS ADMINISTERED TO OTHER GOVERNMENTS
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of the Auglaize County Educational Service Center under programs of the federal government for the fiscal year ended June 30, 2023 and is prepared in accordance with the cash basis of accounting. The information on this Schedule is prepared in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Auglaize County Educational Service Center, it is not intended to and does not present the financial position or changes in net position of the Auglaize County Educational Service Center. Such expenditures are recognized following cost principles contained in Uniform Guidance wherein certain types of expenditures may or may not be limited to as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: CFR Section 200.414 of the Uniform Guidance allows a non-federal entity that has never received a negotiated indirect cost rate to charge a de minimis rate of 10% of modified total direct costs to indirect costs. The Auglaize County Educational Service Center has not elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.
The Auglaize County Educational Service Center applies for and administers grants on behalf of member school districts. The Auglaize County Educational Service Center reports these grants on their Schedule, and they are subject to audit during the Auglaize County Educational Service Center’s annual audit according to Uniform Guidance. Awards which were reported by the Auglaize County Educational Service Center that benefited member districts under ALN 84.173A are as follows: Minster Local School District: Awarded $8,118; New Bremen Local School District: Awarded $4,980; New Knoxville Local School District: Awarded $1,971; St. Marys City School District: Awarded $14,115.