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, 2024, the BOCES had food commodities totaling $73,663 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 Cluster
Assistance Listing 10.553 School Breakfast Program
Assistance Listing 10.555 National School Lunch Program
Assistance Listing 10.555 Covid-19 National School Lunch Program, Supply Chain Assistance
Assistance Listing 10.559 Summer Food Service Program for Children