Title: BASIS OF PRESENTATION
Accounting Policies: NOTE B SUMMARY OF SIGNIFICANT ACCOUNTING POLICIESExpenditures 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.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of Green Local School District, Wayne County, Ohio, (the District) under programs of the federal government for the year ended June 30, 2022. 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 District, it is not intended to and does not present the financial position or changes in net position of the District.
Title: CHILD NUTRITION CLUSTER
Accounting Policies: NOTE B SUMMARY OF SIGNIFICANT ACCOUNTING POLICIESExpenditures 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.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
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.
Title: FOOD DONATION PROGRAM
Accounting Policies: NOTE B SUMMARY OF SIGNIFICANT ACCOUNTING POLICIESExpenditures 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.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The District reports commodities consumed on the Schedule at the entitlement value. The District allocated donated food commodities to the respective program that benefitted from the use of those donated food commodities.
Title: TRANSFERS
Accounting Policies: NOTE B SUMMARY OF SIGNIFICANT ACCOUNTING POLICIESExpenditures 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.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The District consolidated Federal, State and Local funds into a Schoolwide Pool during the fiscal year (see Note G). The District made the following transfers of federal funds during fiscal year 2022: Program Title AL# Transfer Out Transfer In _________________________________________ _______ ____________ ___________ Title I Grants to Local Educational Agencies 84.010A $ 134,808 Schoolwide Pool N/A $ 134,808 Special Education-IDEA Part B 84.027A $ 216,967 Schoolwide Pool N/A $ 216.967 Title II-A Supportive Effective Instruction State Grants Schoolwide Pool 84.367A $ 34,214 N/A $ 34,214 Title IV-A Student Support and Academic Enrichment Program Schoolwide Pool 84.424A 10,536 N/A 12,536
Title: SCHOOLWIDE POOL
Accounting Policies: NOTE B SUMMARY OF SIGNIFICANT ACCOUNTING POLICIESExpenditures 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.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The District consolidated Federal, State and Local funds into a Schoolwide Pool during the fiscal year. The amounts allocated from these funds to the Schoolwide Poll during fiscal year 2022 are as follows: Fund/Grant AL# Amount Allocated General Fund N/A $ 1,567,317 Title I Grants to Local Educational Agencies 84.010A 134,808 Special Education-IDEA Part B 84.027A 216,967 Title II-A Supportive Effective Instruction State Grants 84.367A 34,214 Title IV Student Support and Academic Enrichment Program 84.424A 10,536 ___________ $ 1,963.842