Notes to SEFA
Title: NOTE 3 - CHILD NUTRITION CLUSTER
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of
Circleville City School District (the District) under programs of the federal government for the year ended June 30,
2023 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 District, it is not intended to and does not present
the financial position or changes in net position of the District. 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: 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 District has
elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.
The District commingles cash receipts from the U.S. Department of Agriculture with similar State grants. When
reporting expenditures on this Schedule, the District assumes it expends federal monies first.
Title: NOTE 4 – FOOD DONATION PROGRAM
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of
Circleville City School District (the District) under programs of the federal government for the year ended June 30,
2023 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 District, it is not intended to and does not present
the financial position or changes in net position of the District. 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: 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 District has
elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.
The District reports commodities consumed on the Schedule at the entitlement value. The District allocated donated
food commodities to the respective program that benefitted from the use of those donated food commodities.
Title: NOTE 5 - TRANSFERS BETWEEN PROGRAM YEARS
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of
Circleville City School District (the District) under programs of the federal government for the year ended June 30,
2023 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 District, it is not intended to and does not present
the financial position or changes in net position of the District. 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: 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 District has
elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.
NOTE 5 - 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 AL Number
Amount
Transferred
Title I Grants to Local Educational Agencies: Improving Basic Programs 84.010A $61,368.40
Improving Teacher Quality State Grants 84.367A $505.37
Rural Education 84.358B $1,300.69
Special Education Grants to States (IDEA, Part B) 84.027A $15,397.51
Special Education Preschool Grants 84.173A $13,018.37
ARP ESSER 84.425U $1,184,510.84