Notes to SEFA
Title: Note A - Basis of Presentation
Accounting Policies: Expenditures reported on the Schedule are reported on the 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: The auditee did not use the de minimis cost rate.
The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of Barberton City School District (the District) under programs of the federal government for the 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 the operations of the District, it is not intended to and does not present the financial position or changes in net position of the District
Title: Note D - Child Nutrition Cluster
Accounting Policies: Expenditures reported on the Schedule are reported on the 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: The auditee did not use the de minimis cost rate.
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 Districts Child Nutrition Cluster receipts exceeded expenditures by $669,157 in fiscal year 2022. This amount will be carried forward to the Districts fiscal year 2023 Schedule.
Title: Note E - Food Donation Program
Accounting Policies: Expenditures reported on the Schedule are reported on the 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: The auditee did not use the de minimis cost rate.
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 - Transfers Between Program Years
Accounting Policies: Expenditures reported on the Schedule are reported on the 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: The auditee did not use the de minimis cost rate.
Federal regulations require schools to obligate certain federal awards by June 30. However, with ODEs consent, schools can transfer unobligated amounts to the subsequent fiscal years program. The District transferred the following amounts from 2022 to 2023 programs: Program TitleAL NumberAmt. TransferredTitle I Grants to Local Educational Agencies84.010A $ 171,485 Expanding Opportunities for Each Child84.010A $ 5,330 Supporting Effective Instruction State Grant84.367A $ 70,395 Student Support and Academic Enrichment, Title IV-A84.424A $ 12,820 Special Education - Grants to States84.027A $ 220,386 Education Stabilization Fund - ESSER II84.425D $ 2,582,850 American Rescue Plan - ESSER84.425U $ 4,522,219 American Rescue Plan - Special Education84.027X $ 206,168 American Rescue Plan - Special Education Preschool84.173X $ 15,276 American Rescue Plan - Homeless84.425U $ 3,628 School Quality Improvement84.010A $ 26,576 Comprehensive Literacy State Development84.371C $ 106,667