Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of Plain Local School District (the 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 District, it is not intended to and does not present the financial position, or changes in net position of the 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 District has elected not to use the de minimis indirect cost rate as allowed under the Uniform Guidance.
The District passes certain federal awards received from the Ohio Department of Education and Workforce (ODEW) to other governments (subrecipients). As Note B describes, the District reports expenditures of Federal awards to subrecipients when paid in cash. As a pass-through entity, the District 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 of grant agreements, and the subrecipients achieve the award’s performance goals.
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.
Federal regulations require schools to obligate certain federal awards by June 30. However, with ODEW’s consent, schools can transfer unobligated amounts to subsequent fiscal year’s program. The District transferred the following amounts from 2024 to 2025 programs: