Notes to SEFA
Licking Heights Local School District commingles cash receipts from the U.S. Department of Agriculture with similar State grants. When reporting expenditures on this Schedule, Licking Heights Local School District assumes it expends federal monies first.
Licking Heights Local School District reports commodities consumed on the Schedule at the entitlement value. Licking Heights Local School District allocated donated food commodities to the respective program that benefitted from the use of those donated food commodities.
Federal regulations require schools to obligate certain federal awards by June 30. However, with the Ohio Department of Education and Workforce's consent, School Districts can transfer unobligated amounts to the subsequent fiscal year or a similar program. During the fiscal year ended June 30, 2025, Licking Heights Local School District, with the Ohio Department of Education and Workforce's consent, transferred from Supporting Effective Instruction State Grants (ALN 84.367) and Student Support and Academic Enrichment Program (ALN 84.424) to Title I Grants to Local Educational Agencies (ALN 84.010).