Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of the Darke County Educational Service Center (the Educational Service Center) under programs of the federal government for the fiscal 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 Educational Service Center, it is not intended to and does not present the financial position or changes in net position of the Educational Service Center.
The Educational Service Center has applied for and administers grants on behalf of member school districts. The Educational Service Center reports these grants on their Schedule and they are subject to audit during the Educational Service Center’s annual audit according to the Uniform Guidance. Grant year 2024 and 2025 awards to the Educational Service Center that were allocated to, and benefited member school districts are as follows: