Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards (the “Schedule") includes the federal award activity of Cuyahoga Community College (the “College”) under programs of the federal government for the year ended June 30, 2025. The information in this Schedule is presented 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 College, it is not intended to and does not present the financial position, changes in net position, or cash flows of the College.
The College passes certain federal awards received from the U.S. Department of Health and Human Services and U.S. Department of Education to other governments or not-for-profit agencies (subrecipients). As Note 2 describes, the College reports expenditures of federal awards to subrecipients on the accrual basis. As a pass-through entity, the College 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 that subrecipients achieve the award’s performance goals.
The College originates but does not provide funding under the Federal Direct Student Loans. The amount presented represents the value of new Federal Direct Student Loans awarded by the U.S. Department of Education during the year.
The ALN for some Federal programs are assigned a subprogram alpha character. Some of these subprograms are Research and Development awards and reported in the cluster, while others are not. As a result, the program totals are not available on the Schedule. The chart below provides total expenditures for these programs. Program Title: Fund for the Improvement of Postsecondary Education; Assistance Listing Number: 84.116; Expenditures Incurred in Fiscal Year 2025: 518,406