Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of Bowling Green City School District, Wood County, Ohio (the 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 the District, it is not intended to and does not present the financial position, changes in net position, or cash flows of the District.
The District commingles cash receipts from the U.S. Department of Agriculture with similar State grants. When reporting expenditures on this Schedule, the District assumes it expends federal monies first.
The District reports commodities consumed on the Schedule at the entitlement value. The District allocated donated food commodities to the respective program that benefitted from the use of those donated food commodities.
Certain Federal programs require the District to contribute non-Federal funds (cost sharing or matching funds) to support the Federally-funded programs. The District has met its cost sharing requirements. The Schedule does not include the expenditure of non-Federal cost sharing funds.
Federal regulations require schools to obligate certain federal awards by June 30. However, with Ohio Department of Education and Workforce’s consent, schools can transfer unobligated amounts to the subsequent fiscal year’s program. The District transferred the following amounts from 2025 to 2026 programs: Title I Grants to Local Educational Agencies, AL Number 84.010A, Amt. Transferred $15,550; Supporting Effective instruction State Grants, AL Number 84.367A, Amt. Transferred $77,476; Student Support and Academic Enrichment Program, AL Number 84.424A, Amt. Transferred $22,032.