Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of the Educational Service Center of Eastern Ohio, Mahoning County, (the ESC) 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 ESC, it is not intended to and does not present the financial position or changes in net position of the ESC.
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 ESC has an approved Indirect Cost Plan with the Ohio Department of Education for the year ended June 30, 2025. The Restricted Indirect Cost Rate was 5.53% and the Unrestricted Indirect Cost Rate was 11.11%.
The ESC commingles cash receipts from the U.S. Department of Agriculture with similar State grants. When reporting expenditures on this Schedule, the ESC assumes it expends federal monies first.
Federal regulations require schools to obligate certain federal awards by June 30. However, with ODEW’s consent, schools can transfer unobligated amounts to the subsequent fiscal year’s program. The ESC transferred the following amounts from 2025 to 2026 programs:
The following table shows Federal grant receipts that were received during July 1, 2024 to June 30, 2025 for grants that were passed through the Ohio Department of Children and Youth to the ESC.