Notes to SEFA
Title: Note 3 - Subrecipients
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the "Schedule") reflects the expenditures of Cuyahoga Community College (the "College") under programs financed by U.S. Government for the year ended June 30, 2022. The Schedule has been prepared using the accrual basis of accounting. For the purposes of the Schedule, federal awards include the following: ?Direct federal awards ?Pass-through funds received from non-federal organizations made under federally sponsored programs conducted by those organizations All programs are presented by federal agency. Pass-through programs are also presented by the entity through which the College received the federal award. Assistance Listing Numbers (ALN) and Pass-Through Numbers are presented for those programs for which such numbers are available.
De Minimis Rate Used: N
Rate Explanation: The College has not elected to use the 10 percent de minimis indirect cost rate to recover indirect costs as allowed under the Uniform Guidance.
The College passes certain federal awards received from the United States Department of Health and Human Services and the United States Department of Labor to other governments or not-for-profit agencies (subrecipients). As Note 1 describes, the College reports expenditures of federal awards to subrecipients on the accrual basis. As a pass-through entity, the College has certain compliance responsibilities, such as monitoring its subrecipients to help assure they use these subawards as authorized by laws, regulations, and the provisions of contracts or grant agreements, and that subrecipients achieve the awards' performance goals.
Title: Note 4 Prior Fiscal Year Expenditures in the Subsequent Fiscal Year
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the "Schedule") reflects the expenditures of Cuyahoga Community College (the "College") under programs financed by U.S. Government for the year ended June 30, 2022. The Schedule has been prepared using the accrual basis of accounting. For the purposes of the Schedule, federal awards include the following: ?Direct federal awards ?Pass-through funds received from non-federal organizations made under federally sponsored programs conducted by those organizations All programs are presented by federal agency. Pass-through programs are also presented by the entity through which the College received the federal award. Assistance Listing Numbers (ALN) and Pass-Through Numbers are presented for those programs for which such numbers are available.
De Minimis Rate Used: N
Rate Explanation: The College has not elected to use the 10 percent de minimis indirect cost rate to recover indirect costs as allowed under the Uniform Guidance.
Congress has passed several pieces of legislation providing significant COVID-19 Federal funding among various new and pre-existing programs to states and local governments. In many cases, the funding was distributed to local governments after the local government incurred allowable expenditures and prior to Federal agencies issuing specific programmatic guidance. These Federal programs with COVID-19 funding have identified a covered period in which allowable expenditures may be charged to the program. In many cases, these covered periods are retroactive back to the beginning of the COVID-19 public health emergency (i.e., various dates in March 2020). This included the Governors Emergency Education Relief awarded during the fiscal year ended June 30, 2022 through the Ohio Department of Higher Education, which allowed expenditures beginning July 1, 2020 to be included. The Schedule of Expenditures of Federal Awards for the fiscal year ended June 30, 2022 includes eligible expenditures totaling $237,773 that were incurred during the fiscal year ended June 30, 2021. Program Title: COVID-19- Education Stabilization Fund. Assistance Listing Number: 84.425C. Expenditures Incurred in Fiscal Year 2021: $237,773.