LANE COMMUNITY COLLEGE
NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
Year Ended June 30, 2003
Note A – Basis of Accounting:
The schedule of expenditures of federal awards presents receipts on the cash basis of accounting and presents expenditures on the accrual basis of accounting. Differences between receipts and expenditures are reflected as accrued (deferred) revenues.
Note B – Federal Subcontracts between the Lane Community College Business
Development Center and the Oregon Small Business Development Center Network:
LCC’s Oregon Small Business Development Center Network subcontracted portions of two grants containing federal funds to LCC’s Business Development Center during the year. Expenditures for these subcontracts are not included in the schedule of expenditures because the expenditures are already included as part of the larger grants. During the year the BDC/SBA 12-02 subcontract #02-147 expended $24,936 and the BDC/SBA 12-03 subcontract #03-147 expended $0
Note C – WIA 6-02/Lane Workforce Partnership:
The College’s WIA 6-02 agreement with Lane Workforce Partnership is comprised of 100% federal funds. This is split between CFDA# 17.260 - $1,390,395 (award) and CFDA# 17.258 - $115,683 (award)
Note D – WIA 6-03/Lane Workforce Partnership:
The College’s WIA 6-03 agreement with Lane Workforce Partnership is comprised of 100% federal funds. This is split between CFDA #17.260 - $1,282,018 (award) and CFDA # 17258 - $108,360 (award).
Note E – Lane Family Connections/AFS 9-03/ OR Dept of Human Services:
The College’s Lane Family Connections agreement with the State of Oregon Department of Human Services is comprised of 93% federal funds and 7% non-federal funds for 01/02 and is comprised of 97% federal funds and 3% non-federal funds for 02/03. The schedule of expenditures of federal award presents only the federal portion of the grants. The College expended $3,427 in non-federal funds during the year.
Note F – Employment Retention 6-03/DHS:
The College’s Employment Retention agreement with the State of Oregon Department of Human Services, is comprised of 70% federal funds and 30% non-federal funds. The schedule of expenditures of federal awards presents only the federal portion of the grant. The college expended $64,815 in non-federal funds during the year.
Note G – JOBS/Welfare to Work 6-02/Lane Workforce Partnership:
The College’s JOBS/Welfare to Work agreement with Lane Workforce Partnership is comprised of 70% federal funds and 30% non-federal funds. The schedule of expenditures of federal awards presents only the federal portion of the grant. The College expended $60,465 in non-federal funds during the year.
Note H – RSVP/LCOG 6-02/Senior and Disabled Services:
The College’s RSVP/LCOG 6-02 agreement with Lane Council of Governments Senior and Disabled Services is comprised of 81% federal funds and 19% non-federal funds. The schedule of expenditures of federal awards presents only the federal portion of the grant, which is split between CFDA # 93.044 and CFDA # 93.778.
Note I – RSVP/LCOG 6-03/Senior and Disabled Services:
he College’s RSVP/LCOG 6-03 agreement with Lane Council of Governments Senior and Disabled Services is split between CFDA # 93.044 (37%) and CFDA # 93.778(63%).
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