Title: SUBRECIPIENTS
Accounting Policies: The accompanying schedule of expenditures of federal awards presents the activity of federal award programs administered by the BOCES, which is described in Note 1 to the BOCES' accompanying financial statements, using the modified accrual basis of accounting. Federal awards that are included in the schedule may be received directly from federal agencies, as well as federal awards that are passed through from other government agencies. The information is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements.Indirect costs may be included in the reported expenditures, to the extent that they are included in the federal financial reports used as the source for the data presented. Certain of the BOCES federal award programs have been charged with indirect costs, based upon an established rate applied to overall expenditures. There is no other indirect cost allocation plan in effect.Matching costs (the BOCES share of certain program costs) are not included in the reported expenditures.The basis of accounting varies by federal program consistent with the underlying regulations pertaining to each program.The amounts reported as federal expenditures were obtained from the federal financial reports for the applicable program and periods. The amounts reported in these reports are prepared from records maintained for each program, which are reconciled with the BOCES financial reporting system.
De Minimis Rate Used: N
Rate Explanation: Indirect costs may be included in the reported expenditures, to the extent that they are included in the federal financial reports used as the source for the data presented. Certain of the BOCES federal award programs have been charged with indirect costs, based upon a 5.5% indirect cost rate calculated by the New York State Education Department. There is no other indirect cost allocation plan in effect.
No amounts were provided to subrecipients.
Title: FOOD DISTRIBUTION
Accounting Policies: The accompanying schedule of expenditures of federal awards presents the activity of federal award programs administered by the BOCES, which is described in Note 1 to the BOCES' accompanying financial statements, using the modified accrual basis of accounting. Federal awards that are included in the schedule may be received directly from federal agencies, as well as federal awards that are passed through from other government agencies. The information is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements.Indirect costs may be included in the reported expenditures, to the extent that they are included in the federal financial reports used as the source for the data presented. Certain of the BOCES federal award programs have been charged with indirect costs, based upon an established rate applied to overall expenditures. There is no other indirect cost allocation plan in effect.Matching costs (the BOCES share of certain program costs) are not included in the reported expenditures.The basis of accounting varies by federal program consistent with the underlying regulations pertaining to each program.The amounts reported as federal expenditures were obtained from the federal financial reports for the applicable program and periods. The amounts reported in these reports are prepared from records maintained for each program, which are reconciled with the BOCES financial reporting system.
De Minimis Rate Used: N
Rate Explanation: Indirect costs may be included in the reported expenditures, to the extent that they are included in the federal financial reports used as the source for the data presented. Certain of the BOCES federal award programs have been charged with indirect costs, based upon a 5.5% indirect cost rate calculated by the New York State Education Department. There is no other indirect cost allocation plan in effect.
Nonmonetary assistance is reported in the schedule at the fair market value of the commodities received and disbursed. At June 30, 2022, the BOCES had food commodities totaling $52,152 in inventory.
Title: CLUSTER PROGRAMS
Accounting Policies: The accompanying schedule of expenditures of federal awards presents the activity of federal award programs administered by the BOCES, which is described in Note 1 to the BOCES' accompanying financial statements, using the modified accrual basis of accounting. Federal awards that are included in the schedule may be received directly from federal agencies, as well as federal awards that are passed through from other government agencies. The information is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements.Indirect costs may be included in the reported expenditures, to the extent that they are included in the federal financial reports used as the source for the data presented. Certain of the BOCES federal award programs have been charged with indirect costs, based upon an established rate applied to overall expenditures. There is no other indirect cost allocation plan in effect.Matching costs (the BOCES share of certain program costs) are not included in the reported expenditures.The basis of accounting varies by federal program consistent with the underlying regulations pertaining to each program.The amounts reported as federal expenditures were obtained from the federal financial reports for the applicable program and periods. The amounts reported in these reports are prepared from records maintained for each program, which are reconciled with the BOCES financial reporting system.
De Minimis Rate Used: N
Rate Explanation: Indirect costs may be included in the reported expenditures, to the extent that they are included in the federal financial reports used as the source for the data presented. Certain of the BOCES federal award programs have been charged with indirect costs, based upon a 5.5% indirect cost rate calculated by the New York State Education Department. There is no other indirect cost allocation plan in effect.
The following programs are identified by Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards to be part of a cluster programs:Nutrition ClusterCFDA #10.553 School Breakfast ProgramCFDA #10.555 National School Lunch ProgramCFDA #10.555 Food DistributionCFDA #10.559 National Summer Food Service Program