Title: CHILD NUTRITION CLUSTER:
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of the Perrysburg Exempted Village School District under programs of the federal government for the fiscal year ended June 30, 2022 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 Perrysburg Exempted Village School District, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Perrysburg Exempted Village School District. 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 Perrysburg Exempted Village School District has not elected to use the 10% de minimis indirect cost rate.
The Perrysburg Exempted Village School District commingles cash receipts from the U.S. Department of Agriculture with similar State grants. When reporting expenditures on this Schedule, the Perrysburg Exempted Village School District assumes it expends federal monies first.
Title: FOOD DONATION PROGRAM:
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of the Perrysburg Exempted Village School District under programs of the federal government for the fiscal year ended June 30, 2022 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 Perrysburg Exempted Village School District, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Perrysburg Exempted Village School District. 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 Perrysburg Exempted Village School District has not elected to use the 10% de minimis indirect cost rate.
The Perrysburg Exempted Village School District reports commodities consumed on the Schedule at the entitlement value. The Perrysburg Exempted Village School District allocated donated food commodities to the respective program that benefitted from the use of those donated food commodities.
Title: ADMINISTRATIVE AGENT:
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of the Perrysburg Exempted Village School District under programs of the federal government for the fiscal year ended June 30, 2022 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 Perrysburg Exempted Village School District, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Perrysburg Exempted Village School District. 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 Perrysburg Exempted Village School District has not elected to use the 10% de minimis indirect cost rate.
The Perrysburg Exempted Village School District is the Administrative Fiscal Agent for the Perrysburg Exempted Village School District Title III Consortia. During fiscal year 2022, the Perrysburg Exempted Village School District expended $22,257, related to the English Language Acquisition State Grants (ALN - 84.365A) reallocated from member districts. The Perrysburg Exempted Village School District reports this grant on their Schedule of Expenditures of Federal Awards, and is subject to audit during the Perrysburg Exempted Village School Districts annual audit according to the Uniform Guidance. Awards that are reported by the Perrysburg Exempted Village School District, which are spent on behalf of and benefit member districts, are as follows: Anthony Wayne Local School District; Awarded Amount $4,427, Leipsic Local School District; Awarded Amount $4,427, Maumee City School District; Awarded Amount $3,065, Ottawa-Glandorf Local School District; Awarded Amount $1,703.