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 auditee did not use the de minimis cost rate.
The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of Nordonia Hills City School District (the School Districts) under programs of the federal government for the year ended June 30, 2022. 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 School District, it is not intended to and does not present the financial position of changes in net position of the School District.
Title: Note D - Child Nutrition Cluster
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 auditee did not use the de minimis cost rate.
The School District commingles cash receipts from the U.S. Department of Agriculture with similar State grants. When reporting expenditures on this Schedule, the School District assumes it expends federal monies first. The District's Child Nutrition Cluster receipts exceeded expenditures by $546,034 in fiscal year 2022. This amount will be carried forward to the District's fiscal year 2023 Schedule.
Title: Note E - Food Donation Program
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 auditee did not use the de minimis cost rate.
The School District reports commodities consumed on the Schedule at the entitlement value. The School District allocated donated food commodities to the respective program that benefitted from the use of those donated food commodities.
Title: Note F - On Behalf Monies
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 auditee did not use the de minimis cost rate.
The School District reported monies received and expended on-behalf of the School District on the Schedule for the Preschool (CFDA # 84.173) of $7,587 from the Summit Educational Service Center and Title III-Language Instruction for English Learners (CFDA #84.365) of $6,840 from the Northeast Ohio Educational Service Center. The School District reported the on-behalf activity to the respective program that benefitted from the two consortiums.
Title: Note G - Transfer between program years
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 auditee did not use the de minimis cost rate.
Federal regulations require schools to obligate certain federal awards by June 30. However, with Ohio Department of Educations consent, schools can transfer unobligated amounts to the subsequent fiscal years program. The District transferred the following amounts from 2022 to 2023 programs: Program TitleCFDA NumberAmt. TransferredTitle I Grants to Local Educational Agencies:Improving Basic Programs84.010 $3,519 Expanding Opportunities for Each Child84.010A 553 Special Education - Grants to States84.027 576,841 Title II, Part A:Improving Teacher Quality84.367 940 Diversifying the Education Profession84.367A 22,471 Title IV, Part A - Student Support & Academic Enrich.84.424 270 $604,594