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["SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (SEFA) INSTRUCTIONS"]
[]
[]
["STEP 1:  Enter Initial SEFA Amounts"]
[null,null,null,null,"Link:","\"Template\" Tab"]
[]
["a.","Download the SEFA Schedule from the GaDOE portal."]
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[]
[]
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[]
[]
[]
[]
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[]
[]
[]
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["b.","Enter the revenue and expenditure amounts from the GaDOE SEFA Schedule into the appropriate column on the \"Template\" Tab. The numbers should be entered exactly as they appear on the GaDOE SEFA Schedule."]
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[]
[null,"TIPS & REMINDERS:"]
[null,"● ","Verify the total expenditures reported for each federal grant award to the DE046.  "]
[null,"● ","Revenue amounts for USDA Commodities (4900) and After-School Snacks (4513) should be included with the National School Lunch Program (4510) amount."]
[]
[null,"● ","All smaller subgrants that are awarded under the same assistance listing number (ALN/CFDA) are combined on the SEFA.  For example, all subgrants with the ALN 84.010 are reported under \"Title I Grants to Local Educational Agencies.\""]
[]
[]
[null,"● ","You may have to add a line to the \"Template\" and \"Schedule\" Tabs if your School District received federal funding that is not included on this template.  Please send an email to Morgan Williams at DOAA (williamsm@audits.ga.gov) if this occurs so the program can be added to the SEFA template in the subsequent fiscal year."]
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[]
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[]
["STEP 2:  Calculate School Food Service Expenditures (for NSLP)"]
[null,null,null,null,"Link:","\"Template\" Tab"]
[]
["a.","Within the School Food Services (SFS) Calculation section at the bottom of the \"Template\" Tab, enter the total amount of expenditures reported for School Food Services on the DE046 at June 30th."]
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[]
[]
["b.","Enter any revenue from sources that are not part of the National School Lunch Program (NSLP), such as:"]
[]
[null,"● ","State Food Services as reflected on the Schedule of State Revenue,"]
[null,"● ","Other federal revenues recorded in the SFS Fund with the exception of USDA Donated Commodities and After-School Snacks as reflected in Step 1B above, and"]
[]
[null,"● ","Miscellaneous revenue, not related to program income."]
[]
[null,null,"NOTE: Do not remove/exclude program income within the calculation.  Program income (i.e., sales of breakfast and lunch meals) is gross income earned by the non-federal entity that is earned as a result of the federal award.  "]
[]
[]
[]
["c.","Enter any transfers in from a fund other than a SFS Fund."]
[]
[null,"NOTE: Transfers between different school food funds should not be included in the calculation."]
[]
[]
[]
["STEP 3: Enter Adjustment Entries to the SEFA"]
[null,null,null,null,"Link:","\"Template\" Tab"]
[]
["a.","Utilize the adjustment section to document the adjustments needed at the \"Template\" Tab.  This includes any entries posted to the Fund Financial Statement Template that would affect the SEFA balances reported. "]
[]
[]
[]
[null,"NOTE: An increase is a debit to expenditures, and a decrease is a credit to expenditures."]
[]
[]
["STEP 4:  Complete the \"Pass-Through Entity Identifying Number\" Column"]
[null,null,null,null,"Link:","\"Schedule\" Tab"]
[]
["a.","For federal awards received as a subrecipient (i.e., not directly from a federal agency) and passed through from the Georgia Department of Education (GaDOE), the assigned identifying number has been included on the SEFA and should not be modified.  See the following tips for determining the appropriate pass-through entity ID number when more than one is listed for each program:"]
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[null,"● ","There are often two separate lines on the SEFA for each of the grants received through GaDOE. These separate lines reflect different pass-through entity ID numbers with one being associated with the previous grant award year and one being associated with the current grant award year.  Therefore, expenditures that relate to a previous award year should be reflected under the previous year's pass-through entity ID number, and expenditures that relate to a current award year should be reflected under the current year's pass-through entity ID number."]
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[]
[]
[]
[]
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[null,"● ","For ESSER expenditures, the expenditures should be reported as reflected below."]
[]
[null,null,null,"ESSER I (CARES)",null,null,"84.425D",null,"S425D200012"]
[null,null,null,"ESSER II (CRRSA)",null,null,"84.425D",null,"S425D210012"]
[null,null,null,"ESSER III (ARPA)",null,null,"84.425U",null,"S425U210012"]
[]
["b.","For each federal award received as a subrecipient (i.e., not directly from a federal agency) and passed-through from an entity other than GaDOE, obtain and enter the assigned identifying number on the SEFA.  This number should be included on the award document(s) received when the grant award was initially made or can be obtained from the pass-through entity."]
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[]
[]
[]
["c.","No entry is required for funds received directly from the federal government."]
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[]
["STEP 5:  Complete the \"Amount Provided to Subrecipients\" Column"]
[null,null,null,null,"Link:","\"Schedule\" Tab"]
[]
["a.","For each federal award that is passed through to a subrecipient, include the total amount provided from each federal program.  These amounts should be the general ledger totals for Objects 593-Payments for Pass Through Funds and 597-Subcontracts and Sub-Awards in Excess of the First $25,000."]
[]
[]
[]
[]
["b.","If there are no pass-through amounts, please delete/remove the column."]
[]
[]
["STEP 6: Prepare/Modify the Notes to the SEFA"]
[null,null,null,null,"Link:","\"Schedule\" Tab"]
[]
["a.","Modify the Notes to the SEFA at the \"Schedule\" Tab as appropriate for your School District. "]
[]
["b.","For Note 1. Basis of Presentation:"]
[]
[null,"● ","If your School District does not have Proprietary Funds, delete \"/[the financial position, changes in net assets, or cash flows of the Board.]\".  This will be the case for most districts."]
[]
[]
[null,"● ","If your School District does have Proprietary Funds, delete the \"[]\" from the sentence \"[the financial position or changes in net assets of the Board.]/\".  This should only apply to a few districts."]
[]
[]
[]
["c.","For Note 2. Summary of Significant Accounting Policies:"]
[]
[null,"● ","If there are no negative amounts shown on the SEFA, delete the entire last sentence \"[Negative amounts… in prior years.]\"."]
[]
[null,"● ","If there are negative amounts shown on the SEFA, remove the \"[ ]\" from the sentence  \"[Negative amounts… in prior years.]\"."]
[]
[]
["c.","For Note 3. Indirect Cost Rate:"]
[]
[null,"● ","If your School District used only those indirect cost rates prescribed by grantors or pass-through entities, such as GaDOE, and did NOT use the 10-percent de minimus cost rate, remove the \"[ ]\" around the word \"not\".  This is expected to be the norm for most districts."]
[]
[]
[]
[null,"● ","If your School District used the 10-percent de minimus cost rate, delete \"[not]\". This is expected to be unusual and only apply to amounts from entities other than GaDOE."]
[]
[]
["d.","For Note 4. Elementary and Secondary School Emergency Relief Fund Activity:"]
[null,"● ","If your School District did not report any prior year ESSER expenditures on the current year SEFA, please delete/remove the first paragraph."]
[]
[null,"● ","If your School District did not reclassify any prior year ESSER expenditures as a result of a finding and replace these expenditures with alternative expenditures on the current year SEFA, please delete/remove the second paragraph."]
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[]
[null,"● ","If your School District claimed ESSER expenditures from a prior fiscal year that had not yet been reflected on a SEFA, please modify the first paragraph of the note with the appropriate data."]
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[]
[null,"● ","If your School District reclassified unallowable ESSER expenditures from a prior fiscal year out of the ESSER fund as a result of a finding and replaced these expenditures with alternative expenditures that had not yet been reflected on a SEFA, please modify the second paragraph of the note with the appropriate data."]
[]
[]
[]
[]
["e.","For Note 5. Transfers Between Programs:"]
[]
[null,"● ","If your School District received federal funds under one program and transferred those funds to be used in another program (i.e., Student Support and Academic Enrichment (84.424) funds were transferred to Title I (84.010) to be expended), the expenditure of funds should only be reported as expenditures under the receiving program on the SEFA."]
[]
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[]
["f.","For Note 6. Schoolwide Consolidation of Funds:"]
[]
[null,"● ","This note is encouraged but optional."]
[null,"● ","Please utilize amounts recorded on the general ledger in each fund/program under object 881 for the note disclosure."]
[]
[]
[]
["STEP 7: Reconcile Federal Revenue to the SEFA"]
[null,null,null,null,"Link:","\"Template\" Tab"]
[]
["a.","Verify the SEFA is complete by reconciling to the Federal Revenue reported for all funds on the Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds (Exhibit E).  The reconciliation may be completed at the \"Template\" tab as follows:"]
[]
[]
[]
[null,"● ","Enter the total Federal Revenue reported on Exhibit E on the \"RECONCILIATION OF FEDERAL REVENUE TO FEDERAL EXPENDITURES REPORTED ON SEFA SCHEDULE\" of the \"Template\" Tab."]
[]
[]
[null,"● ","Deduct the School Food Service NSLP revenues (NSLP, USDA Donated Commodities, and After-School Snacks) reflected on the GaDOE SEFA Schedule.  These are deducted from total Federal Revenue because the expenditures reported for the Child Nutrition Cluster include expenditures generated with the use of the program income (meal sales)."]
[]
[]
[]
[null,"● ","Deduct the excess revenue over expenditures for all grants that received funds in excess of expenditures during the fiscal year.  This should be unusual and infrequent activity as revenues should generally equal expenditures."]
[]
[]
[null,"● ","Add the School Food Services NSLP Expenditures calculated in Step 2."]
[null,"● ","Add the excess expenditures over revenues for all grants that expended more funds than received.  This should be unusual and infrequent activity as revenues should generally  equal expenditures."]
[]
[]
[null,"● ","Add \"Other\" reconciling items as necessary.  Any variance should be identified and appropriate adjustments made to either the SEFA or Federal Revenue on Exhibit E."]
[]
[]
[null,"TIPS & REMINDERS:"]
[]
[null,"● ","To ensure that all differences between the revenues and expenditures have been identified and included on the reconciliation, scan the \"Template\" Tab comparing the revenues and expenditures for each federal grant award."]
[]
[]
[null,"● ","If a variance is noted, research the variance and adjust the revenue on the SEFA, if necessary.  Do NOT adjust the SEFA if it is Exhibit E that is incorrect."]
[]
[]
[]
["STEP 8: Perform Final Review"]
[null,null,null,null,"Link:","\"Template\" Tab"]
[]
["a.","Ensure that the Grand Total on the \"Template\" Tab agrees to the Total Expenditures of Federal Awards on the \"Schedule\" Tab."]

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["Schedule of Expenditures of Federal Awards: Template"]
[]
[null,"Links:"]
[null,"Calculation of School Food Service Expenditures"]
[null,"Reconciliation of Federal Revenue to Federal Expenditures"]
[null,"Final Expenditure Review"]
[null,"Detail of Adjustments to Federal Expenditures"]
[]
[null,"Federal Award Program","Assistance Listing #","Revenues","Expenditures","Adjustments",null,null,"Final Expenditure"]
[null,null,null,"Per GaDOE SEFA","Per GaDOE SEFA","Increase/Debit","#","Decrease/Credit","Amount"]
[]
[null,"Agriculture, U. S. Department of"]
[null,"Child Nutrition Cluster"]
[null,"Pass-Through From Georgia Department of Education"]
[null,"Food Services"]
[null,"School Breakfast Program",10.553000000000001,null,{"$f":"D194","v":0},null,null,null,{"$f":"+E16+F16-H16","v":0}]
[null,"National School Lunch Program",10.555,null,{"$f":"D206","v":0},null,null,null,{"$f":"+E17+F17-H17","v":0}]
[null,"Special Milk Program For Children",10.555999999999999,null,{"$f":"D195","v":0},null,null,null,{"$f":"+E18+F18-H18","v":0}]
[null,"Fresh Fruit and Vegetable Program",10.582000000000001,null,null,null,null,null,{"$f":"+E19+F19-H19","v":0}]
[null,"Pass-Through From Bright From the Start:  Georgia Department of "]
[null,"Early Care and Learning"]
[null,"Summer Food Service Program for Children",10.558999999999999,null,{"$f":"D196","v":0},null,null,null,{"$f":"+E22+F22-H22","v":0}]
[]
[null,"Forest Service Schools and Roads Cluster"]
[null,"Pass-Through From Office of the State Treasurer"]
[null,"Schools and Roads - Grants to States",10.664999999999999,null,null,null,null,null,{"$f":"+E26+F26-H26","v":0}]
[null,"Schools and Roads - Grants to Counties",10.666,null,null,null,null,null,{"$f":"+E27+F27-H27","v":0}]
[]
[null,"Other Programs"]
[null,"Direct"]
[null,"Distance Learning and Telemedicine Loans and Grants",10.855,null,null,null,null,null,{"$f":"+E31+F31-H31","v":0}]
[null,"Pass-Through From Bright From the Start:  Georgia Department of "]
[null,"Early Care and Learning"]
[null,"Child and Adult Care Food Program",10.558,null,{"$f":"D197","v":0},null,null,null,{"$f":"+E34+F34-H34","v":0}]
[null,"Pass-Through From Georgia Department of Education"]
[null,"Food Services"]
[null,"Local Food for Schools Cooperative Agreement Program","10.185",null,{"$f":"+D198","v":0},null,null,null,{"$f":"+E37+F37-H37","v":0}]
[null,"State Administrative Expenses for Child Nutrition",10.56,null,{"$f":"+D199","v":0},null,null,null,{"$f":"+E38+F38-H38","v":0}]
[null,"Child Nutrition Discretionary Grants Limited Availability",10.579000000000001,null,{"$f":"+D200","v":0},null,null,null,{"$f":"+E39+F39-H39","v":0}]
[]
[null,"Appalachian Regional Commission"]
[null,"Direct"]
[null,"Appalachian Area Development",23.001999999999999,null,null,null,null,null,{"$f":"+E43+F43-H43","v":0}]
[null,"Appalachian Research, Technical Assistance, and Demonstration Projects",23.010999999999999,null,null,null,null,null,{"$f":"+E44+F44-H44","v":0}]
[]
[null,"Education, U. S. Department of"]
[null,"Direct"]
[null,"Impact Aid"]
[null,"Payments for Federal Property - Section 7002","84.041A",null,null,null,null,null,{"$f":"+E49+F49-H49","v":0}]
[null,"Payments for Federally Connected Children - Section 7003","84.041B",null,null,null,null,null,{"$f":"+E50+F50-H50","v":0}]
[null,"Discretionary Construction Payments - Section 7007(b)","84.041C",null,null,null,null,null,{"$f":"+E51+F51-H51","v":0}]
[]
[null,"Education Stabilization Fund"]
[null,"Pass-Through From Georgia Department of Education"]
[null,"      COVID-19 - Governor's Emergency Education Relief Fund","84.425C",null,null,null,null,null,{"$f":"+E55+F55-H55","v":0}]
[null,"      COVID-19 - Elementary and Secondary School Emergency Relief Fund","84.425D",null,null,null,null,null,{"$f":"+E56+F56-H56","v":0}]
[null,"      COVID-19 - American Rescue Plan Elementary and Secondary School","84.425U",null,null,null,null,null,{"$f":"+E57+F57-H57","v":0}]
[null,"  COVID-19 - American Rescue Plan Elementary and Secondary School"]
[null,"- Homeless Children and Youth","84.425W",null,null,null,null,null,{"$f":"+E59+F59-H59","v":0}]
[]
[null,"Special Education Cluster"]
[null,"Pass-Through From Georgia Department of Education"]
[null,"Grants to States","84.027A",null,null,null,null,null,{"$f":"+E63+F63-H63","v":0}]
[null,"Preschool Grants","84.173A",null,null,null,null,null,{"$f":"+E64+F64-H64","v":0}]
[null,"     "]
[null,"Other Programs"]
[null,"Direct"]
[null,"Gaining Early Awareness and Readiness for Undergraduate Programs","84.334A",null,null,null,null,null,{"$f":"+E68+F68-H68","v":0}]
[null,"Innovative Approaches to Literacy","84.215G",null,null,null,null,null,{"$f":"+E69+F69-H69","v":0}]
[null,"Full-Service Community Schools","84.215J",null,null,null,null,null,{"$f":"+E70+F70-H70","v":0}]
[null,"Congressionally Directed Spending for Elementary and Secondary"]
[null,"Education Community Projects","84.215K",null,null,null,null,null,{"$f":"+E72+F72-H72","v":0}]
[null,"Promise Neighborhoods","84.215N",null,null,null,null,null,{"$f":"+E73+F73-H73","v":0}]
[null,"School Safety National Activities","84.184_",null,null,null,null,null,{"$f":"+E74+F74-H74","v":0}]
[null,"COVID-19 - School Safety National Activities","84.184_",null,null,null,null,null,{"$f":"+E75+F75-H75","v":0}]
[null,"Rural Education - Small, Rural Education Achievement Program","84.358A",null,null,null,null,null,{"$f":"+E76+F76-H76","v":0}]
[null,"Pass-Through From Georgia Department of Education"]
[null,"Career and Technical Education - Basic Grants to States","84.048A",null,null,null,null,null,{"$f":"+E78+F78-H78","v":0}]
[null,"Charter Schools","84.282A",null,null,null,null,null,0]
[null,"Comprehensive Literacy Development","84.371C",null,null,null,null,null,0]
[null,"Education for Homeless Children and Youth","84.196A",null,null,null,null,null,0]
[null,"English Language Acquisition Grants","84.365A",null,null,null,null,null,0]
[null,"Migrant Education State Grant Program","84.011A",null,null,null,null,null,0]
[null,"Title I State Agency Program for Neglected and Delinquent Children ","84.013A",null,null,null,null,null,{"$f":"+E85+F85-H85","v":0}]
[null,"and Youth"]
[null,"Rural Education - Rural and Low-Income School Program","84.358B",null,null,null,null,null,0]
[null,"Student Support and Academic Enrichment Program","84.424A",null,null,null,null,null,0]
[null,"Student Support and Academic Enrichment Program (Stronger Connections)","84.424F",null,null,null,null,null,0]
[null,"Student Support and Academic Enrichment Program (Stronger Connections)","84.424H",null,null,null,null,null,{"$f":"+E89+F89-H89","v":0}]
[null,"Supporting Effective Instruction State Grants (formerly Improving","84.367A",null,null,null,null,null,{"$f":"+E91+F91-H91","v":0}]
[null,"Teacher Quality State Grants)"]
[null,"Title I Grants to Local Educational Agencies","84.010A",null,null,null,null,null,0]
[null,"Twenty-First Century Community Learning Centers","84.287C",null,null,null,null,null,0]
[null,"Pass-Through From Technical College System of Georgia"]
[null,"Adult Education - Basic Grants to States","84.002A",null,null,null,null,null,{"$f":"+E95+F95-H95","v":0}]
[]
[null,"Environmental Protection Agency, U.S."]
[null,"Direct"]
[null,"Clean School Bus Program",66.045000000000002,null,null,null,null,null,{"$f":"+E99+F99-H99","v":0}]
[null,"Pass-Through From Georgia Department of Natural Resources"]
[null,"Diesel Emissions Reduction Act State Grants",66.040000000000006,null,null,null,null,null,{"$f":"+E101+F101-H101","v":0}]
[]
[null,"Federal Communications Commission, U.S."]
[null,"Direct"]
[null,"COVID-19 - Emergency Connectivity Fund Program",32.009,null,null,null,null,null,{"$f":"+E105+F105-H105","v":0}]
[]
[null,"Health and Human Services, U. S. Department of"]
[null,"Child Care and Development Block Grant Cluster"]
[null,"Pass-Through From _____________ Georgia Regional Board"]
[null,"Child Care and Development Block Grant",93.575000000000003,null,null,null,null,null,{"$f":"+E110+F110-H110","v":0}]
[null,"Child Care Mandatory and Matching Funds of the Child Care "]
[null,"and Development Fund",93.596000000000004,null,null,null,null,null,{"$f":"+E112+F112-H112","v":0}]
[null,"Pass-Through From Bright From the Start:"]
[null,"Georgia Department of Early Care and Learning"]
[null,"Child Care and Development Block Grant",93.575000000000003,null,null,null,null,null,{"$f":"+E115+F115-H115","v":0}]
[null,"COVID-19 - Child Care and Development Block Grant",93.575000000000003,null,null,null,null,null,{"$f":"+E116+F116-H116","v":0}]
[]
[null,"Head Start Cluster"]
[null,"Direct/Pass-Through From _______________"]
[null,"Head Start",93.6,null,null,null,null,null,{"$f":"+E120+F120-H120","v":0}]
[null,"COVID-19 - Head Start",93.6,null,null,null,null,null,{"$f":"+E121+F121-H121","v":0}]
[null,"Head Start Disaster Recovery",93.355999999999995,null,null,null,null,null,{"$f":"+E122+F122-H122","v":0}]
[]
[null,"Other Programs"]
[null,"Pass-Through From Georgia Department of Education"]
[null,"Substance Abuse and Mental health Services Projects of Regional"]
[null,"and National Significance",93.242999999999995,null,null,null,null,null,{"$f":"+E127+F127-H127","v":0}]
[null,"Pass-Through From _____________ Georgia Regional Board"]
[null,"Block Grants for Prevention and Treatment of Substance Abuse",93.959000000000003,null,null,null,null,null,{"$f":"+E129+F129-H129","v":0}]
[null,"Rural Health Care Services Outreach, Rural Health Network"]
[null,"Development and Small Health Care Provider Quality Improvement ",93.912000000000006,null,null,null,null,null,{"$f":"+E131+F131-H131","v":0}]
[null,"Title V State Sexual Risk Avoidance Education (Title V State SRAE) "]
[null,"Program",93.234999999999999,null,null,null,null,null,{"$f":"+E133+F133-H133","v":0}]
[null,"Pass-Through From Bright From the Start:"]
[null,"Georgia Department of Early Care and Learning"]
[null,"Every Student Succeeds Act/Preschool Development Grants",93.433999999999997,null,null,null,null,null,{"$f":"+E136+F136-H136","v":0}]
[null,"Pass-Through From ___________________"]
[null,"HIV Prevention Activities Non-Governmental Organization Based",93.938999999999993,null,null,null,null,null,{"$f":"+E138+F138-H138","v":0}]
[]
[null,"Justice, U. S. Department of"]
[null,"Direct"]
[null,"Public Safety Partnership and Community Policing Grants",16.71,null,null,null,null,null,{"$f":"+E142+F142-H142","v":0}]
[null,"Pass-Through From __________________"]
[null,"Juvenile Justice and Delinquency Prevention",16.54,null,null,null,null,null,{"$f":"+E144+F144-H144","v":0}]
[]
[null,"Labor, U. S. Department of"]
[null,"Workforce Innovation and Opportunity Act (WIOA) Cluster"]
[null,"Pass-Through From Georgia Department of Labor"]
[null,"WIOA Youth Activities",17.259,null,null,null,null,null,{"$f":"+E149+F149-H149","v":0}]
[null,"Pass-Through From ________ County Private Industry Council"]
[null,"WIOA Adult Program",17.257999999999999,null,null,null,null,null,{"$f":"+E151+F151-H151","v":0}]
[null,"WIOA Dislocated Worker Formula Grants",17.277999999999999,null,null,null,null,null,{"$f":"+E152+F152-H152","v":0}]
[null,"Pass-Through From ________ Regional Education Service Agency"]
[null,"WIOA Youth Activities",17.259,null,null,null,null,null,{"$f":"+E154+F154-H154","v":0}]
[]
[null,"National Endowment for the Arts"]
[null,"Pass-Through From Georgia Council for the Arts"]
[null,"Promotion of the Arts Partnership Agreements",45.024999999999999,null,null,null,null,null,{"$f":"+E158+F158-H158","v":0}]
[null,"COVID-19 - Promotion of the Arts Partnership Agreements",45.024999999999999,null,null,null,null,null,{"$f":"+E159+F159-H159","v":0}]
[]
[null,"Transportation, U. S. Department of"]
[null,"Pass-Through from ___________"]
[null,"Highway Planning and Construction",20.204999999999998,null,null,null,null,null,{"$f":"+E163+F163-H163","v":0}]
[null,"Highway Safety Cluster"]
[null,"Pass-Through From Georgia Department of Public Safety"]
[null,"State and Community Highway Safety",20.6,null,null,null,null,null,{"$f":"+E166+F166-H166","v":0}]
[]
[null,"Treasury, U.S. Department of the"]
[null,"Pass-Through From Georgia Department of Education"]
[null,"COVID-19 - Coronavirus State and Local Fiscal Recovery Funds",21.027000000000001,null,null,null,null,null,{"$f":"+E170+F170-H170","v":0}]
[]
[null,"Homeland Security, U.S. Department of"]
[null,"Pass-Through From Georgia Emergency Management and Homeland Security Agency"]
[null,"Disaster Grants - Public Assistance (Presidentially Declared Disasters)",97.036000000000001,null,null,null,null,null,{"$f":"+E174+F174-H174","v":0}]
[]
[null,"Defense, U. S. Department of"]
[null,"Direct"]
[null,"Department of Defense Impact Aid (Supplement, CWSD, BRAC)",12.558,null,null,null,null,null,{"$f":"+E178+F178-H178","v":0}]
[null,"Department of the ____________"]
[null,"R.O.T.C. Program - Air Force","12.XXX",null,null,null,null,null,{"$f":"+E180+F180-H180","v":0}]
[null,"R.O.T.C. Program - Army","12.XXX",null,null,null,null,null,{"$f":"+E181+F181-H181","v":0}]
[null,"R.O.T.C. Program - Navy","12.XXX",null,null,null,null,null,{"$f":"+E182+F182-H182","v":0}]
[]
[null,"GRAND TOTAL",null,{"$f":"SUM(D11:D183)","v":0},{"$f":"SUM(E11:E183)","v":0},{"$f":"SUM(F11:F183)","v":0},null,{"$f":"SUM(H11:H183)","v":0},{"$f":"SUM(E184+F184-H184)","v":0}]
[]
[]
[]
[null,"CALCULATION OF SCHOOL FOOD SERVICES FEDERAL AWARD EXPENDITURES"]
[]
[null,"Enter Total School Food (Funds 600) Expenditures Reported on the DE046"]
[null,"Deduct:"]
[null,"State Food Services Revenue Reported on Schedule 3",null,null,"Enter as a \"positive\" amount"]
[null,"Non-NSLP Federal Revenues Included in Fund 600"]
[null,"GaDOE - School Breakfast Program*"]
[null,"GaDOE - Special Milk Program for Children*"]
[null,"BFTS - Summer Food Service Program for Children*"]
[null,"BFTS - Child and Adult Care Food Program*"]
[null,"Local Food for Schools Cooperative Agreement Program*"]
[null,"State Administrative Expenses for Child Nutrition*"]
[null,"Child Nutrition Discretionary Grants Limited Availability*"]
[null,"Other (identify and link above)"]
[null,"Other (identify and link above)"]
[null,"Miscellaneous Revenue (i.e., Source 1995)"]
[null,"Transfers In (From Funds Other Than School Food Service)"]
[]
[null,"TOTAL FEDERAL AWARDS EXPENDED FOR NSLP",null,{"$f":"D190-SUM(D192:D205)","v":0},"*Amounts linked to template above"]
[]
[]
[null,"RECONCILIATION OF FEDERAL REVENUE TO FEDERAL EXPENDITURES REPORTED ON SEFA SCHEDULE"]
[]
[null,"TOTAL FEDERAL REVENUE REPORTED ON EXHIBIT E"]
[]
[null,"Deduct:"]
[null,"National School Lunch Program Revenue**",null,{"$f":"D17","v":0},"Enter as a \"positive\" amount"]
[null,"Excess Revenues over Expenditures for any Programs"]
[]
[null,"Add:"]
[null,"Calculated Federal Awards Expended for NSLP**",null,{"$f":"I17","v":0}]
[null,"Excess Expenditures over Revenues for any Programs"]
[]
[null,"TOTAL FEDERAL AWARDS EXPENDITURES CALCULATED",null,{"$f":"D211-SUM(D213:D215)+SUM(D217:D220)","v":0},"**Amounts linked from template above"]
[]
[null,"TOTAL PER SEFA TEMPLATE ABOVE",null,{"$f":"SUM(I184)","v":0}]
[]
[null,"VARIANCE",null,{"$f":"SUM(D221-D223)","v":0}]
[]
[]
[]
[null,"FINAL EXPENDITURE REVIEW"]
[]
[null,"Total Expenditures of Federal Awards per Schedule**",null,{"$f":"+Schedule!O232","v":0},"**Amount linked from \"Schedule\" Tab"]
[]
[null,"Grand Total per SEFA Template***",null,{"$f":"+I184","v":0},"***Amount linked from template above"]
[]
[null,"VARIANCE",null,{"$f":"SUM(D231-D233)","v":0}]
[]
[]
[]
[null,"SEFA Adjustments to Expenditures",null,null,null,"Increase ","#","Decrease"]
[]
[null,"NOTE:  List adjustments to program expenditures below.  Include explanations for adjustments and list the adjustment number in the \"#\" Column."]
[]
[1,"Type Description"]
[null,"Line To Increase Expenditure - Include Program Name",null,null,null,"XXX,XXX"]
[null,"Line to Decrease Expenditure - Include Program Name",null,null,null,null,null,"XXX,XXX"]
[]
[]
[2,"Type Description"]
[null,"Line To Increase Expenditure - Include Program Name",null,null,null,"XXX,XXX"]
[null,"Line to Decrease Expenditure - Include Program Name",null,null,null,null,null,"XXX,XXX"]

{"sheet":"Schedule","index":2,"n_rows":277,"n_cols":17,"rows_kept":277,"cut":false,"hidden":false,"merged":[[113,16,113,18],[276,8,276,12],[262,8,262,12],[263,8,263,12],[264,8,264,12],[265,8,265,12],[266,8,266,12],[268,8,268,12],[269,8,269,12],[270,8,270,12],[271,8,271,12],[272,8,272,12],[273,8,273,12],[274,8,274,12],[275,8,275,12],[260,0,260,16],[262,1,262,6],[263,1,263,6],[265,1,265,6],[266,1,266,6],[267,1,267,6],[264,1,264,6],[267,8,267,12],[276,1,276,6],[268,1,268,6],[269,1,269,6],[270,1,270,6],[271,1,271,6],[272,1,272,6],[273,1,273,6],[274,1,274,6],[275,1,275,6],[252,0,252,16],[256,0,256,16],[246,0,246,16],[234,0,234,16],[238,0,238,16],[242,0,242,16],[250,0,250,16]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SCHEDULE \" \""]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null," "]
[null,null,null,null,null,null,null,null,null,null,null,null,"PASS-"]
[null,null,null,null,null,null,null,null,null,null,null,null,"THROUGH"]
[null,null,null,null,null,null,null,null,null,null,"ASSISTANCE",null,"ENTITY",null,null,null,"AMOUNT"]
["FUNDING AGENCY",null,null,null,null,null,null,null,null,null,"LISTING",null,"IDENTIFYING",null,"FEDERAL",null,"PROVIDED TO"]
["PROGRAM/GRANT",null,null,null,null,null,null,null,null,null,"NUMBER",null,"NUMBER",null,"EXPENDITURES",null,"SUBRECIPIENTS"]
[]
["Agriculture, U. S. Department of"]
[null,"Child Nutrition Cluster"]
[null,null,"Pass-Through From Georgia Department of Education"]
[null,null,null,"Food Services"]
[null,null,null,null,"School Breakfast Program",null,null,null,null,null,10.553000000000001,null,"245GA324N1199"," $",null," $"]
[null,null,null,null,"School Breakfast Program",null,null,null,null,null,10.553000000000001,null,"255GA324N1199"]
[null,null,null,null,"National School Lunch Program",null,null,null,null,null,10.555,null,"245GA324N1199"]
[null,null,null,null,"National School Lunch Program",null,null,null,null,null,10.555,null,"255GA324N1199"]
[null,null,null,null,"Special Milk Program for Children",null,null,null,null,null,10.555999999999999,null,"245GA324N1199"]
[null,null,null,null,"Special Milk Program for Children",null,null,null,null,null,10.555999999999999,null,"255GA324N1199"]
[null,null,null,null,"Fresh Fruit and Vegetable Program",null,null,null,null,null,10.582000000000001,null,"245GA324N1199"]
[null,null,null,null,"Fresh Fruit and Vegetable Program",null,null,null,null,null,10.582000000000001,null,"255GA324L1603"]
[null,null,"Pass-Through From Bright From the Start:"]
[null,null,null,"Georgia Department of Early Care and Learning"]
[null,null,null,null,"Summer Food Service Program For Children",null,null,null,null,null,10.558999999999999,null,"enter #",null,{"$f":"+Template!I22","v":0}]
[null,null,null,null,null,"Total Child Nutrition Cluster",null,null,null,null,null,null,null,null,{"$f":"(SUM(O17:O27))","v":0},null,{"$f":"(SUM(Q17:Q27))","v":0}]
[]
[null,"Forest Service Schools and Roads Cluster"]
[null,null,"Pass-Through From Office of the State Treasurer"]
[null,null,null,"Schools and Roads - Grants to States",null,null,null,null,null,null,10.664999999999999,null,"enter #",null,{"$f":"+Template!I26","v":0}]
[null,null,null,"Schools and Roads - Grants to Counties",null,null,null,null,null,null,10.666,null,"enter #",null,{"$f":"+Template!I27","v":0}]
[null,null,null,null,null,"Total Forest Service Schools and Roads Cluster",null,null,null,null,null,null,null,null,{"$f":"SUM(O32:O33)","v":0},null,{"$f":"SUM(Q32:Q33)","v":0}]
[]
[null,"Other Programs"]
[null,null,"Direct"]
[null,null,null,"Distance Learning and Telemedicine Loans and Grants",null,null,null,null,null,null,10.855,null,null,null,{"$f":"+Template!I31","v":0}]
[null,null,"Pass-Through From Bright From the Start:"]
[null,null,null,"Georgia Department of Early Care and Learning"]
[null,null,null,null,"Child and Adult Care Food Program",null,null,null,null,null,10.558,null,"enter #",null,{"$f":"+Template!I34","v":0}]
[null,null,"Pass-Through From Georgia Department of Education"]
[null,null,null,"Food Services"]
[null,null,null,null,"Local Food for Schools Cooperative Agreement Program",null,null,null,null,null,10.185,null,"AM23CPLFS000C018",null,{"$f":"+Template!I37","v":0}]
[null,null,null,null,"State Administrative Expenses for Child Nutrition",null,null,null,null,null,10.56,null,"245GA904N2533"]
[null,null,null,null,"State Administrative Expenses for Child Nutrition",null,null,null,null,null,10.56,null,"255GA904N2533"]
[null,null,null,null,"Child Nutrition Discretionary Grants Limited Availability",null,null,null,null,null,10.579000000000001,null,"202321I500345"]
[null,null,null,null,"Child Nutrition Discretionary Grants Limited Availability",null,null,null,null,null,10.579000000000001,null,"245GA350N8103"]
[null,null,null,null,"Child Nutrition Discretionary Grants Limited Availability",null,null,null,null,null,10.579000000000001,null,"258GA000L4303"]
[null,null,null,null,null,"Total Other Programs",null,null,null,null,null,null,null,null,{"$f":"SUM(O38:O49)","v":0},null,{"$f":"SUM(Q38:Q49)","v":0}]
[null,null,null,null,null,"Total U. S. Department of Agriculture",null,null,null,null,null,null,null,null,{"$f":"SUM(O28+O34+O50)","v":0},null,{"$f":"SUM(Q28+Q34+Q50)","v":0}]
[]
["Appalachian Regional Commission"]
[null,"Direct"]
[null,null,"Appalachian Area Development ",null,null,null,null,null,null,null,23.001999999999999,null,null,null,{"$f":"+Template!I43","v":0}]
[null,null,"Appalachian Research, Technical Assistance, and Demonstration Projects",null,null,null,null,null,null,null,23.010999999999999,null,null,null,{"$f":"+Template!I44","v":0}]
[null,null,null,null,null,"Total Appalachian Regional Commission",null,null,null,null,null,null,null,null,{"$f":"SUM(O55:O56)","v":0},null,{"$f":"SUM(Q55:Q56)","v":0}]
[]
["Education, U. S. Department of"]
[null,"Direct"]
[null,null,"Impact Aid"]
[null,null,null,"Payments for Federal Property - Section 7002",null,null,null,null,null,null,"84.041A",null,null,null,{"$f":"+Template!I49","v":0}]
[null,null,null,"Payments for Federally Connected Children - Section 7003",null,null,null,null,null,null,"84.041B",null,null,null,{"$f":"+Template!I50","v":0}]
[null,null,null,"Discretionary Construction Grants - Section 7007(b)",null,null,null,null,null,null,"84.041C",null,null,null,{"$f":"+Template!I51","v":0}]
[null,null,null,null,null,"Total Impact Aid",null,null,null,null,null,null,null,null,{"$f":"SUM(O62:O64)","v":0},null,{"$f":"SUM(Q62:Q64)","v":0}]
[]
[null,"Education Stabilization Fund"]
[null,null,"Pass-Through From Georgia Department of Education"]
[null,null,null,"COVID-19 - Governor's Emergency Education Relief Fund",null,null,null,null,null,null,"84.425C",null,"S425C200049",null,{"$f":"+Template!I55","v":0}]
[null,null,null,"COVID-19 - Elementary and Secondary School Emergency Relief Fund",null,null,null,null,null,null,"84.425D",null,"S425D200012"]
[null,null,null,"COVID-19 - Elementary and Secondary School Emergency Relief Fund",null,null,null,null,null,null,"84.425D",null,"S425D210012"]
[null,null,null,"COVID-19 - American Rescue Plan Elementary and Secondary School"]
[null,null,null,null,"Emergency Relief Fund",null,null,null,null,null,"84.425U",null,"S425U210012",null,{"$f":"+Template!I57","v":0}]
[null,null,null,"COVID-19 - American Rescue Plan Elementary and Secondary School"]
[null,null,null,null,"Emergency Relief Fund - Homeless Children and Youth",null,null,null,null,null,"84.425W",null,"S425W210011",null,{"$f":"+Template!I59","v":0}]
[null,null,null,null,null,"Total Education Stabilization Fund",null,null,null,null,null,null,null,null,{"$f":"SUM(O69:O75)","v":0},null,{"$f":"SUM(Q69:Q75)","v":0}]
[]
[null,"Special Education Cluster"]
[null,null,"Pass-Through From Georgia Department of Education"]
[null,null,null,"Special Education"]
[null,null,null,null,"Grants to States",null,null,null,null,null,"84.027A",null,"H027A230073"]
[null,null,null,null,"Grants to States",null,null,null,null,null,"84.027A",null,"H027A240073"]
[null,null,null,null,"Preschool Grants",null,null,null,null,null,"84.173A",null,"H173A230081"]
[null,null,null,null,"Preschool Grants",null,null,null,null,null,"84.173A",null,"H173A240081"]
[null,null,null,null,null,"Total Special Education Cluster",null,null,null,null,null,null,null,null,{"$f":"SUM(O81:O84)","v":0},null,{"$f":"SUM(Q81:Q84)","v":0}]
[]
[null,"Other Programs"]
[null,null,"Direct"]
[null,null,null,"Gaining Early Awareness and Readiness for Undergraduate Programs",null,null,null,null,null,null,"84.334A",null,null,null,{"$f":"+Template!I68","v":0}]
[null,null,null,"Innovative Approaches to Literacy",null,null,null,null,null,null,"84.215G",null,null,null,{"$f":"+Template!I69","v":0}]
[null,null,null,"Full-Service Community Schools",null,null,null,null,null,null,"84.215J",null,null,null,{"$f":"+Template!I70","v":0}]
[null,null,null,"Congressionally Directed Spending for Elementary and Secondary "]
[null,null,null,null,"Education Community Projects",null,null,null,null,null,"84.215K",null,null,null,{"$f":"+Template!I72","v":0}]
[null,null,null,"Promise Neighborhoods",null,null,null,null,null,null,"84.215N",null,null,null,{"$f":"+Template!I73","v":0}]
[null,null,null,"School Safety National Activities",null,null,null,null,null,null,"84.184_",null,null,null,{"$f":"+Template!I74","v":0}]
[null,null,null,"COVID-19 - School Safety National Activities",null,null,null,null,null,null,"84.184_",null,null,null,{"$f":"+Template!I75","v":0}]
[null,null,null,"Rural Education - Small, Rural Education Achievement Program",null,null,null,null,null,null,"84.358A",null,null,null,{"$f":"+Template!I76","v":0}]
[null,null,"Pass-Through From Georgia Department of Education"]
[null,null,null,"Career and Technical Education - Basic Grants to States",null,null,null,null,null,null,"84.048A",null,"V048A230010"]
[null,null,null,"Career and Technical Education - Basic Grants to States",null,null,null,null,null,null,"84.048A",null,"V048A240010"]
[null,null,null,"Charter Schools ",null,null,null,null,null,null,"84.282A",null,"U282A160016",null,{"$f":"+Template!I79","v":0}]
[null,null,null,"Comprehensive Literacy Development",null,null,null,null,null,null,"84.371C",null,"S371C190016",null,{"$f":"+Template!I80","v":0}]
[null,null,null,"Education for Homeless Children and Youth",null,null,null,null,null,null,"84.196A",null,"S196A230011"]
[null,null,null,"Education for Homeless Children and Youth",null,null,null,null,null,null,"84.196A",null,"S196A240011"]
[null,null,null,"English Language Acquisition State Grants",null,null,null,null,null,null,"84.365A",null,"S365A230010"]
[null,null,null,"English Language Acquisition State Grants",null,null,null,null,null,null,"84.365A",null,"T365A240010"]
[null,null,null,"Migrant Education State Grant Program",null,null,null,null,null,null,"84.011A",null,"S011A230011"]
[null,null,null,"Migrant Education State Grant Program",null,null,null,null,null,null,"84.011A",null,"S011A240011"]
[null,null,null,"Title I State Agency Program for Neglected and Delinquent Children "]
[null,null,null,null,"and Youth",null,null,null,null,null,"84.013A",null,"S013A230010"]
[null,null,null,"Title I State Agency Program for Neglected and Delinquent Children "]
[null,null,null,null,"and Youth",null,null,null,null,null,"84.013A",null,"S013A240010"]
[null,null,null,"Rural Education - Rural and Low-Income School Program",null,null,null,null,null,null,"84.358B",null,"S358B230010"]
[null,null,null,"Rural Education - Rural and Low-Income School Program",null,null,null,null,null,null,"84.358B",null,"S358B240010"]
[null,null,null,"Student Support and Academic Enrichment Program",null,null,null,null,null,null,"84.424A",null,"S424A230011"]
[null,null,null,"Student Support and Academic Enrichment Program",null,null,null,null,null,null,"84.424A",null,"S424A240011"]
[null,null,null,"Student Support and Academic Enrichment Program",null,null,null,null,null,null,"84.424F",null,"S424F220011",null,{"$f":"+Template!I88","v":0}]
[null,null,null,"Student Support and Academic Enrichment Program",null,null,null,null,null,null,"84.424H",null,"S424H240002",null,{"$f":"+Template!I89","v":0}]
[null,null,null,"Supporting Effective Instruction State Grants (formerly Improving"]
[null,null,null,null," Teacher Quality State Grants)",null,null,null,null,null,"84.367A",null,"S367A230001"]
[null,null,null,"Supporting Effective Instruction State Grants (formerly Improving"]
[null,null,null,null," Teacher Quality State Grants)",null,null,null,null,null,"84.367A",null,"S367A240001"]
[null,null,null,"Title I Grants to Local Educational Agencies",null,null,null,null,null,null,"84.010A",null,"S010A230010"]
[null,null,null,"Title I Grants to Local Educational Agencies",null,null,null,null,null,null,"84.010A",null,"S010A240010"]
[null,null,null,"Twenty-First Century Community Learning Centers",null,null,null,null,null,null,"84.287C",null,"S287C230010"]
[null,null,null,"Twenty-First Century Community Learning Centers",null,null,null,null,null,null,"84.287C",null,"S287C240010"]
[null,null,"Pass-Through From Technical College System of Georgia"]
[null,null,null,"Adult Education - Basic Grants to States",null,null,null,null,null,null,"84.002A",null,"enter #",null,{"$f":"+Template!I95","v":0}]
[null,null,null,null,null,"Total Other Programs ",null,null,null,null,null,null,null,null,{"$f":"SUM(O89:O128)","v":0},null,{"$f":"SUM(Q89:Q128)","v":0}]
[null,null,null,null,null,"Total U. S. Department of Education",null,null,null,null,null,null,null,null,{"$f":"SUM(O65,O85,O129,O76)","v":0},null,{"$f":"SUM(Q65,Q85,Q129,Q76)","v":0}]
[]
["Environmental Protection Agency, U. S."]
[null,"Direct"]
[null,null,"Clean School Bus Program",null,null,null,null,null,null,null,66.045000000000002,null,null,null,{"$f":"+Template!I99","v":0}]
[null,"Pass-Through From Georgia Department of Natural Resources"]
[null,null,"Diesel Emissions Reduction Act (DERA) State Grants",null,null,null,null,null,null,null,66.040000000000006,null,"enter #",null,{"$f":"+Template!I101","v":0}]
[null,null,null,null,null,"Total U. S. Environmental Protection Agency",null,null,null,null,null,null,null,null,{"$f":"+SUM(O134:O136)","v":0},null,{"$f":"+SUM(Q134:Q136)","v":0}]
[]
["Federal Communications Commission, U.S."]
[null,"Direct"]
[null,null,"COVID-19 - Emergency Connectivity Fund Program",null,null,null,null,null,null,null,32.009,null,null,null,{"$f":"+Template!I105","v":0}]
[]
["Health and Human Services, U. S. Department of "]
[null,"Child Care and Development Fund Cluster"]
[null,null,"Pass-Through From ______ Georgia Regional Board"]
[null,null,null,"Child Care and Development Block Grant",null,null,null,null,null,null,93.575000000000003,null,"enter #",null,{"$f":"+Template!I110","v":0}]
[null,null,null,"Child Care Mandatory and Matching Funds of the Child Care "]
[null,null,null,null,"and Development Fund",null,null,null,null,null,93.596000000000004,null,"enter #",null,{"$f":"+Template!I112","v":0}]
[null,null,"Pass-Through From Bright From the Start:"]
[null,null,null,"Georgia Department of Early Care and Learning"]
[null,null,null,null,"Child Care and Development Block Grant",null,null,null,null,null,93.575000000000003,null,"enter #",null,{"$f":"+Template!I115","v":0}]
[null,null,null,null,"COVID-19 - Child Care and Development Block Grant",null,null,null,null,null,93.575000000000003,null,"enter #",null,{"$f":"+Template!I116","v":0}]
[null,null,null,null,null,"Total Child Care and Development Fund Cluster",null,null,null,null,null,null,null,null,{"$f":"SUM(O146:O152)","v":0},null,{"$f":"SUM(Q146:Q152)","v":0}]
[]
[null,"Head Start Cluster"]
[null,null,"Direct/Pass-Through From _______________"]
[null,null,null,"Head Start",null,null,null,null,null,null,93.6,null,"enter #",null,{"$f":"+Template!I120","v":0}]
[null,null,null,"COVID-19 - Head Start",null,null,null,null,null,null,93.6,null,"enter #",null,{"$f":"+Template!I121","v":0}]
[null,null,null,"Head Start Disaster Recovery",null,null,null,null,null,null,93.355999999999995,null,"enter #",null,{"$f":"+Template!I122","v":0}]
[null,null,null,null,null,"Total Head Start Cluster",null,null,null,null,null,null,null,null,{"$f":"SUM(O157:O159)","v":0},null,{"$f":"SUM(Q157:Q159)","v":0}]
[]
[null,"Other Programs"]
[null,null,"Pass-Through From Georgia Department of Education"]
[null,null,null,"Substance Abuse and Mental Health Services Projects of Regional and "]
[null,null,null,null,"National Significance",null,null,null,null,null,93.242999999999995,null,"1H79SM061877"]
[null,null,null,"Substance Abuse and Mental Health Services Projects of Regional and "]
[null,null,null,null,"National Significance",null,null,null,null,null,93.242999999999995,null,"H79SM083659"]
[null,null,"Pass-Through From _________Georgia Regional Board"]
[null,null,null,"Block Grants for Prevention and Treatment of Substance Abuse",null,null,null,null,null,null,93.959000000000003,null,"enter #",null,{"$f":"+Template!I129","v":0}]
[null,null,null,"Rural Health Care Services Outreach, Rural Health Network Development "]
[null,null,null,null,"and Small Health Care Provider Quality Improvement",null,null,null,null,null,93.912000000000006,null,"enter #",null,{"$f":"+Template!I131","v":0}]
[null,null,null,"Title V State Sexual Risk Avoidance Education (Title V State SRAE) Program",null,null,null,null,null,null,93.234999999999999,null,"enter #",null,{"$f":"+Template!I133","v":0}]
[null,null,"Pass-Through From Bright From the Start"]
[null,null,null,"Georgia Department of Early Care and Learning"]
[null,null,null,null,"Every Student Succeeds Act/Preschool Development Grants",null,null,null,null,null,93.433999999999997,null,"enter #",null,{"$f":"+Template!I136","v":0}]
[null,null,"Pass-Through From ___________________"]
[null,null,null,"HIV Prevention Activities Non-Governmental Organization Based",null,null,null,null,null,null,93.938999999999993,null,"enter #",null,{"$f":"+Template!I138","v":0}]
[null,null,null,null,null,"Total Other Programs",null,null,null,null,null,null,null,null,{"$f":"+SUM(O164:O177)","v":0},null,{"$f":"+SUM(Q164:Q177)","v":0}]
[null,null,null,null,null,"Total U. S. Department of Health and Human Services",null,null,null,null,null,null,null,null,{"$f":"+O178+O160+O153","v":0},null,{"$f":"+Q178+Q160+Q153","v":0}]
[]
["Justice, U. S. Department of "]
[null,"Direct"]
[null,null,"Public Safety Partnership and Community Policing Grants",null,null,null,null,null,null,null,16.71,null,null,null,{"$f":"+Template!I142","v":0}]
[null,"Pass-Through From __________________"]
[null,null,"Juvenile Justice and Delinquency Prevention",null,null,null,null,null,null,null,16.54,null,"enter #",null,{"$f":"+Template!I144","v":0}]
[null,null,null,null,null,"Total U. S. Department of Justice",null,null,null,null,null,null,null,null,{"$f":"SUM(O183:O185)","v":0},null,{"$f":"SUM(Q183:Q185)","v":0}]
[]
["Labor, U. S. Department of"]
[null,"Workforce Innovation and Opportunity Act (WIOA) Cluster"]
[null,null,"Pass-Through From Georgia Department of Labor"]
[null,null,null,"WIOA Youth Activities",null,null,null,null,null,null,17.259,null,"enter #",null,{"$f":"+Template!I149","v":0}]
[null,null,"Pass-Through From ______________ County Private Industry Council"]
[null,null,null,null,"WIOA Adult Program",null,null,null,null,null,17.257999999999999,null,"enter #",null,{"$f":"+Template!I151","v":0}]
[null,null,null,null,"WIOA Dislocated Worker Formula Grants",null,null,null,null,null,17.277999999999999,null,"enter #",null,{"$f":"+Template!I152","v":0}]
[null,null,"Pass-Through From _______________ Regional Educational Service Agency"]
[null,null,null,null,"WIOA Youth Activities",null,null,null,null,null,17.259,null,"enter #",null,{"$f":"+Template!I154","v":0}]
[null,null,null,null,null,"Total U. S. Department of Labor",null,null,null,null,null,null,null,null,{"$f":"SUM(O191:O196)","v":0},null,{"$f":"SUM(Q191:Q196)","v":0}]
[]
["National Endowment for the Arts"]
[null,"Pass-Through From Georgia Council for the Arts"]
[null,null,"Promotion of the Arts Partnership Agreements",null,null,null,null,null,null,null,45.024999999999999,null,"enter #",null,{"$f":"+Template!I158","v":0}]
[null,null,"COVID-19 - Promotion of the Arts Partnership Agreements",null,null,null,null,null,null,null,45.024999999999999,null,"enter #",null,{"$f":"+Template!I159","v":0}]
[null,null,null,null,null,"Total National Endowment for the Arts",null,null,null,null,null,null,null,null,{"$f":"SUM(O201:O202)","v":0},null,{"$f":"SUM(Q201:Q202)","v":0}]
[]
["Transportation, U. S. Department of "]
[null,"Pass-Through From ________________________"]
[null,null,"Highway Planning and Construction",null,null,null,null,null,null,null,20.204999999999998,null,"enter #",null,{"$f":"+Template!I163","v":0}]
[null,"Highway Safety Cluster"]
[null,null,"Pass-Through From Department of Public Safety"]
[null,null,null,"State and Community Highway Safety",null,null,null,null,null,null,20.6,null,"enter #",null,{"$f":"+Template!I166","v":0}]
[null,null,null,null,null,"Total U. S. Department of Transportation",null,null,null,null,null,null,null,null,{"$f":"SUM(O207:O210)","v":0},null,{"$f":"SUM(Q207:Q210)","v":0}]
[]
["Treasury, U.S. Department of the"]
[null,"Pass-Through From Georgia Department of Education"]
[null,null,"COVID-19 - Coronavirus State and Local Fiscal Recovery Funds",null,null,null,null,null,null,null,21.027000000000001,null,"enter #",null,{"$f":"+Template!I170","v":0}]
[]
["Homeland Security, U.S. Department of"]
[null,"Pass-Through From Georgia Emergency Management and Homeland Security Agency"]
[null,null,"Disaster Grants - Public Assistance (Presidentially Declared Disasters)",null,null,null,null,null,null,null,97.036000000000001,null,"enter #",null,{"$f":"+Template!I174","v":0}]
[]
["Defense, U. S. Department of"]
[null,"Direct"]
[null,null,"Department of Defense Impact Aid (Supplement, CWSD, BRAC)",null,null,null,null,null,null,null,12.558,null,null,null,{"$f":"+Template!I178","v":0}]
[null,null,"Department of the ________________"]
[null,null,null,"R.O.T.C. Program",null,null,null,null,null,null,"12.UNKNOWN",null,null,null,{"$f":"+Template!I180","v":0}]
[null,null,"Department of the ________________"]
[null,null,null,"R.O.T.C. Program ",null,null,null,null,null,null,"12.UNKNOWN",null,null,null,{"$f":"+Template!I181","v":0}]
[null,null,"Department of the ________________"]
[null,null,null,"R.O.T.C. Program ",null,null,null,null,null,null,"12.UNKNOWN",null,null,null,{"$f":"+Template!I182","v":0}]
[null,null,null,null,null,"Total U. S. Department of Defense",null,null,null,null,null,null,null,null,{"$f":"SUM(O223:O229)","v":0},null,{"$f":"SUM(Q223:Q229)","v":0}]
[]
[null,null,null,null,null,"Total Expenditures of Federal Awards",null,null,null,null,null,null,null," $",{"$f":"+O230+O215+O211+O203+O197+O186+O179+O141+O137+O130+O57+O51+O219","v":0}," $",{"$f":"+Q230+Q215+Q211+Q203+Q197+Q186+Q179+Q141+Q137+Q130+Q57+Q51+Q219","v":0}]
[]
[]
["Notes to the Schedule of Expenditures of Federal Awards"]
[]
["Note 1. Basis of Presentation"]
[]
["The accompanying schedule of expenditures of federal awards (the \"Schedule\") includes the federal award activity of the ______________ County Board of Education (the \"Board\") 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 Board, it is not intended to and does not present [the financial position or changes in net position of the Board.]/[the financial position, changes in net position, or cash flows of the Board.]"]
[]
["Note 2. Summary of Significant Accounting Policies"]
[]
["Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. [Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.] "]
[]
["Note 3. Indirect Cost Rate"]
[]
["The Board has elected [not] to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance."]
[]
["Note 4. Elementary and Secondary School Emergency Relief Fund Activity"]
[]
["For the year ended June 30, 2025, the amount reflected on the Schedule for the Elementary and Secondary School Emergency Relief Fund/American Rescue Plan Elementary and Secondary School Emergency Relief Fund (ALN 84.425D/U) includes $__________ of approved eligible expenditures that were incurred in a prior fiscal year."]
[]
["Expenditures totaling $_______ were reflected for the Elementary and Secondary School Emergency Relief (ESSER) Fund/American Rescue Plan Elementary and Secondary School Emergency Relief Fund (ALN 84.425D/U) on the Schedule for the year ended June 30, 202X.  As a result of audit procedures performed, $_______ of these expenditures were deemed to be unallowable and reclassified out of the ESSER Fund in Fiscal Year 2025.  Alternative expenditures in the same amount were moved to the ESSER Fund and are reported in the Schedule for the year ended June 30, 2025."]
[]
["Note 5. Transfers Between Programs"]
[]
["Funds totaling $__________ were transferred from the ________________ program (ALN XX.XXX) and expended in the ________________ program (ALN XX.XXX) during Fiscal Year 2025."]
[]
["Note 6. Schoolwide Consolidation of Funds"]
[]
["Federal, state, and local funds were consolidated into one fund to support Title I schools operating a schoolwide program.  The following federal programs and amounts were included in this schoolwide consolidation of funds:"]
[]
[null,"ALN",null,null,null,null,null,null,"Program Name",null,null,null,null,null,"Amount"]
[null,"84.010A",null,null,null,null,null,null,"Title I Grants to Local Educational Agencies",null,null,null,null,"$"]
[null,"84.011A",null,null,null,null,null,null,"Migrant Education State Grant Program"]
[null,"84.013A",null,null,null,null,null,null,"Title I State Agency Program for Neglected and Delinquent Children and Youth"]
[null,"84.027A",null,null,null,null,null,null,"Special Education Grants to States"]
[null,"84.048A",null,null,null,null,null,null,"Career and Technical Education - Basic Grants to States"]
[null,"84.173A",null,null,null,null,null,null,"Special Education Preschool Grants"]
[null,"84.196A",null,null,null,null,null,null,"Education for Homeless Children and Youth"]
[null,"84.287C",null,null,null,null,null,null,"Twenty-First Century Community Learning Centers"]
[null,"84.358B",null,null,null,null,null,null,"Rural Education - Rural and Low-Income School Program"]
[null,"84.365A",null,null,null,null,null,null,"English Language Acquisition State Grants"]
[null,"84.367A",null,null,null,null,null,null,"Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants)"]
[null,"84.371C",null,null,null,null,null,null,"Comprehensive Literacy Development"]
[null,"84.424A",null,null,null,null,null,null,"Student Support and Academic Enrichment Program"]
[null,null,null,null,null,null,null,null,"Total Federal Funds in Schoolwide Consolidation of Funds",null,null,null,null,"$",{"$f":"+SUM(O264:O276)","v":0}]