Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of West Muskingum Local School District, Muskingum County, Ohio (the School District) under programs of the federal government for the year ended June 30, 2025. 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, changes in net position, or cash flows of the School District.
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.
The School District has elected not to use the 10-percent (or 15-percent, if applicable) de minimis indirect cost rate as allowed under the Uniform Guidance.
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 School District reports commodities consumed on the Schedule at entitlement value. The School District allocated donated food commodities to the respective program that benefitted from the use of those donated food commodities.
Certain Federal programs require the School District to contribute non-Federal funds (matching funds) to support the Federally-funded programs. The Department of Justice COPS Grant requires a 25% match. The School District has not yet met its total matching requirements, based upon the grant project being partially complete at June 30, 2025. The matching requirement will be met as the COPS grant project progresses. The Schedule does not include the expenditure of non-Federal matching funds.
During the fiscal year ended June 30, 2025, the School District passed/transferred grant fund allocations to the Licking Regional Educational Service Center for Title III English Learner totaling $2,198 and Muskingum Valley Educational Service Center for Special Education – Preschool grant totaling $15,173.