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
the Pioneer Career and Technology Center 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 Pioneer Career and Technology Center, it is not
intended to and does not present the financial position, or changes in net position, or cash flows of the Pioneer Career
and Technology Center. Such expenditures are recognized following cost principles contained in Uniform Guidance
wherein certain types of expenditures may or may not be limited 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. Pioneer Career and
Technology Center has not elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform
Guidance.
The Pioneer Career and Technology Center commingles cash receipts from the U.S. Department of Agriculture with
similar State grants. When reporting expenditures on this Schedule, the Pioneer Career and Technology Center 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
the Pioneer Career and Technology Center 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 Pioneer Career and Technology Center, it is not
intended to and does not present the financial position, or changes in net position, or cash flows of the Pioneer Career
and Technology Center. Such expenditures are recognized following cost principles contained in Uniform Guidance
wherein certain types of expenditures may or may not be limited 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. Pioneer Career and
Technology Center has not elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform
Guidance.
The Pioneer Career and Technology Center reports commodities consumed on the Schedule at the entitlement value.
The Pioneer Career and Technology Center allocated donated food commodities to the respective program that benefitted from the use of those donated food commodities.
Title: NOTE 5 – PASS-THROUGH FUNDS
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of
the Pioneer Career and Technology Center 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 Pioneer Career and Technology Center, it is not
intended to and does not present the financial position, or changes in net position, or cash flows of the Pioneer Career
and Technology Center. Such expenditures are recognized following cost principles contained in Uniform Guidance
wherein certain types of expenditures may or may not be limited 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. Pioneer Career and
Technology Center has not elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform
Guidance.
The Pioneer Career and Technology Center was awarded federal program allocations to be administered on their
behalf by the Ashland County West-Holmes Career Center. See the Notes to the SEFA for chart/table