Notes to SEFA
The accompanying schedule of federal awards expenditures (the schedule) is a summary of the activity of South Central Ohio Educational Service Center’s federal award programs. 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. Because the schedule presents only a selected portion of the operations of South Central Ohio Educational Service Center, it is not intended to and does not present the financial position and changes in net position of the Educational Service Center.
Federal regulations require schools to obligate certain federal awards by June 30. However, with ODE’s consent, schools can transfer unobligated amounts to the subsequent fiscal year’s program. The South Central Ohio Educational Service Center transferred the following amounts from 2025 to 2026 programs: Program Title AL Number Amount Title I 84.010 $17,818