Title: NOTE 3 FEDERAL AWARDS ADMINISTERED FOR OTHER GOVERNMENTS;
Accounting Policies: NOTE 1 BASIS OF PRESENTATION & SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES; The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of the Educational Service Center of Lorain County under programs of the federal government for the fiscal year ended June 30, 2022 and is prepared in accordance with the cash basis of accounting. 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 of Lorain County, it is not intended to and does not present the financial position or changes in net position of the Educational Service Center of Lorain County. Such expenditures are recognized following cost principles contained in Uniform Guidance wherein certain types of expenditures may or may not be limited to as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: NOTE 2 DE MINIMIS COST RATE; CFR Section 200.414 of the Uniform Guidance allows a non-federal entity that has never received a negotiated indirect cost rate to charge a de minimis rate of 10% of modified total direct costs to indirect costs. The Educational Service Center of Lorain County has not elected to use the 10% de minimis indirect cost rate.
The Educational Service Center of Lorain County applies for and administers grants on behalf of member school districts. The Educational Service Center of Lorain County reports these grants on their Schedule of Expenditures of Federal Awards, and they are subject to audit during the Educational Service Center of Lorain Countys annual audit according to the Uniform Guidance. Awards that are reported by the Educational Service Center of Lorain County, which benefit member districts, are as follows: Avon Local School District, awarded $32,772 (84.173A); Clearview Local School District, awarded $3,286 (84.173A); Firelands Local School District, awarded $7,853 (84.173A); Keystone Local School District, awarded $176,616 (84.010A) and $5,041 (84.173A); Wellington Exempted Village School District, awarded $10,047 (84.173A).
Title: NOTE 4 ADMINISTRATIVE AGENT;
Accounting Policies: NOTE 1 BASIS OF PRESENTATION & SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES; The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of the Educational Service Center of Lorain County under programs of the federal government for the fiscal year ended June 30, 2022 and is prepared in accordance with the cash basis of accounting. 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 of Lorain County, it is not intended to and does not present the financial position or changes in net position of the Educational Service Center of Lorain County. Such expenditures are recognized following cost principles contained in Uniform Guidance wherein certain types of expenditures may or may not be limited to as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: NOTE 2 DE MINIMIS COST RATE; CFR Section 200.414 of the Uniform Guidance allows a non-federal entity that has never received a negotiated indirect cost rate to charge a de minimis rate of 10% of modified total direct costs to indirect costs. The Educational Service Center of Lorain County has not elected to use the 10% de minimis indirect cost rate.
The Educational Service Center of Lorain County is the Administrative Fiscal Agent for the Educational Service Center of Lorain County Title III Consortia. During fiscal year 2022, the Educational Service Center of Lorain County expended $15,521, related to the English Language Acquisition State Grants (ALN - 84.365A) reallocated from member districts. The Educational Service Center of Lorain County reports this grant on their Schedule of Expenditures of Federal Awards, and is subject to audit during the Educational Service Center of Lorain Countys annual audit according to the Uniform Guidance. Awards that are reported by the Educational Service Center of Lorain County, which are spent on behalf of and benefit member districts, are as follows: Amherst Exempted Village School District, awarded $3,575 (84.365A); Avon Lake City School District, awarded $5,789 (84.365A); Clearview Local School District, awarded $7,321 (84.365A); Edison Local School District, awarded $2,043 (84.365A); Huron City School District, awarded $341 (84.365A); Midview Local School District, awarded $1,532 (84.365A); North Ridgeville Local School District, awarded $4,938 (84.365A); Oberlin City School District, awarded $2,724 (84.365A); Perkins Local School District, awarded $1,873 (84.365A); Sheffield-Sheffield Lake City School District, awarded $7,662 (84.365A); Wellington Exempted Village School District, awarded $170 (84.365A).