Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of the Ohio County Board of Education 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 represents only the selected portion of the operations of the Organization, it is not intended to and does not present the financial position and changes in net position of the Ohio County Board of Education.
Donated food commodities represent surplus agricultural commodities received from the U.S Department of Agriculture. Commodities are valued based on amounts as established by the U.S. Department of Agriculture. For the year ended June 30, 2025, total expenditures were $155,992.
The Ohio County Board of Education has elected to use the 10% de minimus indirect cost rate allowed under the Uniform Guidance.
Assistance Listing (AL) has replaced the Catalog of Federal Domestic Assistance (CFDA) for identifying federal programs.
There were no awards passed-through to subrecipients.