Notes to SEFA
Title: CHILD NUTRITION CLUSTER
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of the West Liberty-Salem Local 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 West Liberty-Salem Local School District, it is not intended to and does not present the financial position, or changes in net position of the West Liberty-Salem Local 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 West Liberty-Salem Local School District has not elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.
The West Liberty-Salem Local School District commingles cash receipts from the U.S. Department of Agriculture with similar State grants. When reporting expenditures on this Schedule, the West Liberty-Salem Local 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 West Liberty-Salem Local 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 West Liberty-Salem Local School District, it is not intended to and does not present the financial position, or changes in net position of the West Liberty-Salem Local 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 West Liberty-Salem Local School District has not elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.
The West Liberty-Salem Local School District reports commodities consumed on the Schedule at the entitlement value. The West Liberty-Salem Local School District allocated donated food commodities to the respective program that benefitted from the use of those donated food commodities.
Title: PASS-THROUGH FUNDS
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of the West Liberty-Salem Local 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 West Liberty-Salem Local School District, it is not intended to and does not present the financial position, or changes in net position of the West Liberty-Salem Local 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 West Liberty-Salem Local School District has not elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.
The West Liberty-Salem Local School District was awarded federal program allocations to be administered on their behalf by the Madison-Champaign Educational Service Center. For fiscal year 2022, the West Liberty-Salem Local School Districts allocations were as follows: Special Education-Preschool Grants (IDEA); 84.173A (ALN); Reallocated to: Madison-Champaign Educational Service Center; $4,186 (Awarded Amount).