Notes to SEFA
The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Allen County School District 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 Allen County School District, it is not intended to and does not present the financial position, changes in net position or cash flows of Allen County School District
Expenditures reported on the schedule are reported on the accrual basis of accounting for proprietary funds and the modified accrual basis of accounting for governmental funds. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the schedule represent adjustments or credits made int he normal course of business to amounts reported as expenditures in prior years.
Nonmonetary assistance is reported in the schedule at the fair market value of the commodities received.
The District has elected not to use the de minimis 10% or 15% indirect cost rate as allowed by Uniform Guidance. The District has elected to use indirect cost rates as defined by the grantor in the following programs: STOP School Violence, Project Prevent Program, Innovative Approaches to Literacy #1, Innovative Approaches to Literacy #2, Disability Innovation Fund, Perkins Innovation and Modernization Grant Program
Of the federal expenditures presented in the schedule, Allen County School District did not provide federal awards to any subrecipients
Of the federal expenditures presented in the schedule, Allen County School District received federal awards from the following pass-through entities: