Title: NOTE D - CHILD NUTRITION CLUSTER
Accounting Policies: NOTE A - BASIS OF PRESENTATION - The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of Benjamin Logan Local School District, Logan County, Ohio (the District) under programs of the federal government for the fiscal year ended June 30, 2022. 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 operations of the District, it is not intended to and does not present the financial position, or changes in net position of the District. NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Expenditures reported on the Schedule are reported on cash basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance wherein certain types of expenditures may or may not be allowable or may be limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: NOTE C - INDIRECT COST RATE The District has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.
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.
Title: NOTE E - FOOD DONATION PROGRAM
Accounting Policies: NOTE A - BASIS OF PRESENTATION - The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of Benjamin Logan Local School District, Logan County, Ohio (the District) under programs of the federal government for the fiscal year ended June 30, 2022. 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 operations of the District, it is not intended to and does not present the financial position, or changes in net position of the District. NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Expenditures reported on the Schedule are reported on cash basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance wherein certain types of expenditures may or may not be allowable or may be limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: NOTE C - INDIRECT COST RATE The District has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.
The District reports commodities consumed on the Schedule at the entitlement value. The District allocated donated food commodities to the respective program that benefited from the use of those donated food commodities.
Title: NOTE F - TRANFERS BETWEEN PROGRAM YEARS
Accounting Policies: NOTE A - BASIS OF PRESENTATION - The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of Benjamin Logan Local School District, Logan County, Ohio (the District) under programs of the federal government for the fiscal year ended June 30, 2022. 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 operations of the District, it is not intended to and does not present the financial position, or changes in net position of the District. NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Expenditures reported on the Schedule are reported on cash basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance wherein certain types of expenditures may or may not be allowable or may be limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: NOTE C - INDIRECT COST RATE The District has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.
Federal regulations require schools to obligate certain federal awards by June 30. However, with the Ohio Department of Educations consent, schools can transfer unobligated amounts to the subsequent fiscal years program. The District transferred the following amount from 2022 to 2023 programs:Program Title/Assistance Number/Amount Transferred - National School Lunch Program - Cash Assistance,10.555, $217,610; Title I Grants to Local Educational Agencies,84.010, $243; COVID-19 Special Education - Grants to States, 84.027X, $15,073; COVID-19 Special Education - Preschool Grants, 84.173X, $2,902; Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants), 84.367, $4,562; Student Support and Academic Enrichment Program, 84.424, $207; COVID 19 - Education Stabilization Fund - Elementary and Secondary School Emergency Relief (ESSER) Fund, 84.425D, $155,052; COVID-19 Education Stabilization Fund - American Rescue Plan- Elementary and Secondary School Emergency Relief (ARP ESSER), 84.425U, $379,740.