Notes to SEFA
The District passes certain federal awards received from the Special Education Cluster - AL #84.027 and AL #84.173 to the Ashtabula County Educational Service Center (subrecipients). As Note B describes, the District reports expenditures of Federal awards to subrecipients when paid in cash.
The District commingles cash receipts from the U.S. Department of Agriculture with similar State grants. When reporting expenditures on this Schedule, the District assumes it expends federal monies first.
The District reports commodities consumed on the Schedule at the entitlement value. The District allocated donated food commodities to the respective programs that benefitted from the use of those donated food commodities.
Certain Federal programs require the District to contribute non-Federal funds (matching funds) to support the Federally-funded programs. The District has met its matching requirements. The Schedule does not include the expenditure of non-Federal matching funds.
During fiscal year 2025, the District made allowable ESEA flexibility transfers of $76,734 from Title II-A (#84.367) program to the Title I (#84.010) program and transfers of $54,827 from Title IV-A (#84.424) program to the Title (#84.010) program. The Schedule shows the District spent approximately $76,734 on the Title II-A program and $54,827 on the Title IV-A program. The Title II-A and Title IV-A programs are excluded from the Schedule since they were all transferred to the Title I program. The amount transferred to the Title I program is included as Title I expenditures when disbursed. The following table shows the gross amounts drawn for the Title II-A and Title IV-A programs during fiscal year 2025 and the amounts transferred to the Title I program.