Notes to SEFA
Title: Subrecipients
Accounting Policies: Expenditures reported on the schedule are reported on the cash basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The District has elected not to use the 10-percent de minimis indirect cost rate.
The Government passes certain federal awards receive from the Ohio Department of Education (ODE) to other governments or not-for-profti agencies (subrecipients). As Note B describes, the Government reports expenditures of Federal awards to subrecipients wiht paid in cash.
Title: Child Nutrituion Cluster
Accounting Policies: Expenditures reported on the schedule are reported on the cash basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The District has elected not to use the 10-percent de minimis indirect cost rate.
The Government commingles cash receipts from the U.S. Department of Agriculture with similar State grants. When reporting expenditures on this schedule the Government assumes it expends federal monies first.
Title: Food Donation Program
Accounting Policies: Expenditures reported on the schedule are reported on the cash basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The District has elected not to use the 10-percent de minimis indirect cost rate.
The Government reports commodities consumed on the Schedule at the entitlement value. The Government allocated donted food commodities to the respective programs that benefitted from the use of those donated food commodities.