Title: NOTE A – BASIS OF PRESENTATION
Accounting Policies: Expenditures reported on the Schedule are reported on the cash basis of accounting. Such expenditures are recognized
following the cost principles contained in Uniform Guidance wherein certain types of expenditures may or may not
be allowable or may be limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The School District has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform
Guidance.
The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of
Green Local School District, Wayne County, Ohio, (the School District) under programs of the federal government
for the year ended June 30, 2023. 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 School District, it is not intended to and does not present the financial position or changes in
net position of the School District.
Title: NOTE B – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Accounting Policies: Expenditures reported on the Schedule are reported on the cash basis of accounting. Such expenditures are recognized
following the cost principles contained in Uniform Guidance wherein certain types of expenditures may or may not
be allowable or may be limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The School District has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform
Guidance.
Expenditures reported on the Schedule are reported on the cash basis of accounting. Such expenditures are recognized
following the cost principles contained in Uniform Guidance wherein certain types of expenditures may or may not
be allowable or may be limited as to reimbursement.
Title: NOTE C – INDIRECT COST RATE
Accounting Policies: Expenditures reported on the Schedule are reported on the cash basis of accounting. Such expenditures are recognized
following the cost principles contained in Uniform Guidance wherein certain types of expenditures may or may not
be allowable or may be limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The School District has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform
Guidance.
The School District has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform
Guidance.
Title: NOTE D - CHILD NUTRITION CLUSTER
Accounting Policies: Expenditures reported on the Schedule are reported on the cash basis of accounting. Such expenditures are recognized
following the cost principles contained in Uniform Guidance wherein certain types of expenditures may or may not
be allowable or may be limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The School District has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform
Guidance.
The School District commingles cash receipts from the U.S. Department of Agriculture with similar State grants.
When reporting expenditures on this Schedule, the School District assumes it expends federal monies first.
Title: NOTE E – FOOD DONATION PROGRAM
Accounting Policies: Expenditures reported on the Schedule are reported on the cash basis of accounting. Such expenditures are recognized
following the cost principles contained in Uniform Guidance wherein certain types of expenditures may or may not
be allowable or may be limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The School District has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform
Guidance.
The School District reports commodities consumed on the Schedule at the entitlement value. The School District
allocated donated food commodities to the respective program that benefitted from the use of those donated food
commodities.
Title: NOTE F – TRANSFERS
Accounting Policies: Expenditures reported on the Schedule are reported on the cash basis of accounting. Such expenditures are recognized
following the cost principles contained in Uniform Guidance wherein certain types of expenditures may or may not
be allowable or may be limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The School District has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform
Guidance.
The School District consolidated Federal, State and Local funds into a Schoolwide Pool during the fiscal year (see
Note G). The School District made the following transfers of federal funds during fiscal year 2023:
Title: NOTE G – SCHOOLWIDE POOL
Accounting Policies: Expenditures reported on the Schedule are reported on the cash basis of accounting. Such expenditures are recognized
following the cost principles contained in Uniform Guidance wherein certain types of expenditures may or may not
be allowable or may be limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The School District has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform
Guidance.
The School District consolidated Federal, State and Local funds into a Schoolwide Pool during the fiscal year. The
amounts allocated from these funds to the Schoolwide Pool during fiscal year 2023 are as follows:
Title: NOTE H – CONSORTIUM GRANT EXPENDITURES
Accounting Policies: Expenditures reported on the Schedule are reported on the cash basis of accounting. Such expenditures are recognized
following the cost principles contained in Uniform Guidance wherein certain types of expenditures may or may not
be allowable or may be limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The School District has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform
Guidance.
During the fiscal year ended June 30, 2023, the School District passed/transferred grant fund allocations to the Tri-
County Educational Service Center for Title III English Learner and Special Education – Preschool grants totaling
$2,324 and $4,497, respectively.