Notes to SEFA
Title: Basis of presentation
Accounting Policies: Expenditures reported on the schedule of expenditures of Federal awards are reported on the accrual basis of accounting. Such expenditures are recognized following, as applicable, the cost principles in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: Both
Rate Explanation: The Coalition has elected to use the 10 percent de minimus cost rate as allowed under the Uniform Guidance on certain grants.
The schedule of expenditures of Federal awards includes the Federal award activity of Ohio Coalition for the Education
of Children with Disabilities (the Coalition), under programs of the Federal government for the year ended December
31, 2024. The information in this schedule is presented 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 of expenditures of Federal awards presents only a selected
portion of the operations of the Coalition, it is not intended to and does not present the financial position, changes in
net assets, or cash flows of the Coalition.
Title: Non-cash assistance
Accounting Policies: Expenditures reported on the schedule of expenditures of Federal awards are reported on the accrual basis of accounting. Such expenditures are recognized following, as applicable, the cost principles in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: Both
Rate Explanation: The Coalition has elected to use the 10 percent de minimus cost rate as allowed under the Uniform Guidance on certain grants.
The Coalition did not receive any non‐cash assistance for the year ended December 31, 2024.