Notes to SEFA
Title: NOTE A - BASIS OF PRESENTATION
Accounting Policies: Expenditures reported on the Schedule are reported on the cash basis of accounting. 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: The Educational Service Center has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.
The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of Darke County Educational Service Center (the Educational Service Center) under programs of the federal government for the fiscal year ended June 30, 2024. 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, it is not intended to and does not present the financial position or changes in net position of the Educational Service Center.
Title: NOTE D - FEDERAL AWARDS ADMINSTERED FOR OTHER GOVERNMENTS
Accounting Policies: Expenditures reported on the Schedule are reported on the cash basis of accounting. 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: The Educational Service Center has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.
The Educational Service Center has applied for and administers grants on behalf of member school districts. The Educational Service Center reports these grants on their Schedule and they are subject to audit during the Educational Service Center’s annual audit according to the Uniform Guidance. Grant year 2023 and 2024 awards to the Educational Service Center that were allocated to, and benefited member school districts are as follows:
District Special Education-Grants to States
Ansonia Local School District $312,703.37
Arcanum-Butler Local School District 454,836.73
Franklin Monroe Local School District 222,493.30
Mississinawa Valley Local School District 294,690.02
Tri-Village Local School District 343,884.11
Total Grants $1,628,607.53
District Special Education-Preschool Grants
Ansonia Local School District $8,615.76
Arcanum-Butler Local School District 9,101.30
Franklin Monroe Local School District 3,488.56
Greenville City School District 37,754.33
Mississinawa Valley Local School District 6,442.58
Tri-Village Local School District 6,642.93
Total Grants $72,045.46