Notes to SEFA
Penta Career Center commingles cash receipts from the U.S. Department of Agriculture with similar State grants. When reporting expenditures on this Schedule, Penta Career Center assumes it expends federal monies first.
Penta Career Center reports commodities consumed on the Schedule at the entitlement value. Penta Career Center allocated donated food commodities to the respective program that benefited from the use of those donated food commodities.
The Career Center passes certain federal awards received from the Ohio Department of Education and Workforce to other governments (subrecipients). As Note 1 describes, the Career Center reports expenditures of Federal awards to subrecipients when paid in cash. The Career Center 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 the subrecipients achieve the award’s performance goals.