Notes to SEFA
Expenditures reported on the Schedule are presented in conformity with accounting principles generally accepted in the United States and the amounts presented are derived from the BOCES’ general ledger.
Where the BOCES receives funds from a government entity other than the federal government (pass-through), the funds are accumulated based upon the Assistance Listing number advised by the pass-through grantor. Identifying numbers, other than the Assistance Listing numbers, which may be assigned by pass-through grantors are not maintained in the BOCES’ financial management system. The BOCES has identified certain pass-through identifying numbers and included them in the schedule of expenditures of federal awards, as available.
Matching costs, i.e. the BOCES’ share of certain program costs, are not included in the reported expenditures.
The BOCES is the recipient of a federal financial award program that does not result in cash receipts or disbursements termed a non-monetary program. During the year ended June 30, 2025, the BOCES received food commodities, the fair value of which amounted to $42,140 and is presented in the Schedule as National School Lunch Program (Division of Donated Foods, Assistance Listing #10.555).