LANE COMMUNITY COLLEGE NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Year Ended June 30, 2002

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 12-01 subcontract #00-147 expended $25,673 the BDC/SBA 12-02 subcontract #01-147 expended $5,314.

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 – Lane Family Connections/Adult and Family Services Division 9-01:

The College's Lane Family Connections agreement with the State of Oregon's Adult and Family Services Division is comprised of 75% federal funds and 25% non-federal funds. The schedule of expenditure of federal awards presents only the federal portion of the grants. The College expended $5,009 in non-federal funds during the year.

Note E – Lane Family Connections/Provider Enhancement 9-01/AFS:

The College's Lane Family Connections agreement with Oregon Childcare Resource and Referral Network is comprised of 75% federal funds and 25% non-federal funds. The schedule of expenditures of federal awards presents only the federal portion and the grant. The College expended $308 in non-federal funds during the year.

Note F – Lane Family Connections/AFS 6-03/ OR Dept of Human Services:

The College's Lane Family Connections agreement with the Oregon Dept of Human Services is comprised of 93% federal funds and 7% non-federal funds. The schedule of expenditures of federal award presents only the federal portion of the grants. The College expended $4,208 in non-federal funds during the year.

Note G – Lane Family Connections/Prov. Enhancement 6-02/OR Dept of Human Services:

The College's Lane Family Connection agreement with the Oregon Dept of Human Services is comprised of 93% federal funds and 7% non-federal funds. The schedule of expenditures of federal awards presents only the federal portion of the grants. The College expended $259 in non-federal funds during the year.

Note H – 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 grants. The College expended $55,207 in non-federal funds during the year.

Note I – 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. The College expended $1,224 in non-federal funds during the year.

Note J – 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 $1,626 in non-federal funds during the year.