Notes to SEFA
Accounting Policies: NOTE A – BASIS OF PRESENTATION
The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal
award activity of the Gallia County Local School District, Gallia County (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, changes in net position, or cash flows of the School District.
NOTE B – SUMMARY OF SIGNIFICANT 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.
NOTE C – INDIRECT COST RATE
The School District has elected not to use the 10-percent de minimis indirect cost rate as allowed
under the Uniform Guidance.
NOTE D - CHILD NUTRITION CLUSTER
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.
NOTE E – FOOD DONATION PROGRAM
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.
NOTE F - TRANSFERS BETWEEN PROGRAM YEARS
Federal regulations require schools to obligate certain federal awards by June 30. However, with
ODE’s consent, schools can transfer unobligated amounts to the subsequent fiscal year’s program.
The District transferred the following amounts from 2023 to 2024 programs:
Program Title
CFDA
Number
Amt.
Transferred
Title I Grants to Local Educational Agencies Special Education - Grants to States Career and
Technical Education Grant Special Education - Preschool Grants Rural Education
Supporting Effective Instruction State Grants Comprehensive Literacy
Student Support and Academic Enrichment Program
84.010 $282,157
84.027 $71,598
84.048A $72,768
84.173A $7,189
84.358B $56,148
84.367 $146,409
84.371C $90,132
84.424A $9,168
ARP ESSER 84.425U $4,570,304
De Minimis Rate Used: N
Rate Explanation: N/A