Notes to SEFA
Title: NOTE 3 – PASS THROUGH FUNDS
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of the Educational Service Center of Lorain County under programs of the federal government for the fiscal year ended June 30, 2024 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 Educational Service Center of Lorain County, it is not intended to and does not present the financial position or changes in net position of the Educational Service Center of Lorain County. 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 Educational Service Center of Lorain County has not elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.
The Educational Service Center of Lorain County was awarded federal program allocations to be administered on behalf of its member School District’s. Amounts spent in the current year include unspent allocations from the prior year. The Educational Service Center of Lorain County receives these allocations from the Districts and the funds are pooled together. Funds are then spent on an as needed basis. For fiscal year 2024, the Educational Service Center of Lorain County’s allocations from member School District’s was as follows: Title I Grants to Local Educational Agencies - Delinquent - 84.010A - Keystone Local School District - $162,645; Special Education - Preschool Grants (IDEA, Preschool) - 84.173A - Clearview Local School District - $3,772; Special Education - Preschool Grants (IDEA, Preschool) - 84.173A - Firelands Local School District - $9,273; Special Education - Preschool Grants (IDEA, Preschool) - 84.173A - Keystone Local School District - $5,789; Special Education - Preschool Grants (IDEA, Preschool) - 84.173A - Wellington Exempted Village School District - $10,480; Title III - English Language Acquisition State Grants - 84.365A - Amherst Exempted Village School District - $5,570; Title III - English Language Acquisition State Grants - 84.365A - Avon Lake City School District - $8,169; Title III - English Language Acquisition State Grants - 84.365A - Clearview Local School District - $4,827; Title III - English Language Acquisition State Grants - 84.365A - Columbua Local School District - $3,528; Title III - English Language Acquisition State Grants - 84.365A - Edison Local School District - $2,414; Title III - English Language Acquisition State Grants - 84.365A - Midview Local School District - $4,456; Title III - English Language Acquisition State Grants - 84.365A - North Ridgeville Local School District - $5,570; Title III - English Language Acquisition State Grants - 84.365A - Oberlin City School District - $3,156; Title III - English Language Acquisition State Grants - 84.365A - Perkins Local School District - $2,042; Title III - English Language Acquisition State Grants - 84.365A - Sheffield‐Sheffield Lake City School District - $4,827; Title III - English Language Acquisition State Grants - 84.365A - South Central Local School District - $1,114; Title III - English Language Acquisition State Grants - 84.365A - Wellington Exempted Village School District - $371