Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Red Bud Community Unit School District 132 and is presented on the modified cash basis of accounting, which is a basis of accounting other than accounting principles generally accepted in the United States of America. 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). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.
None of the federal expenditures presented in the schedule were provided to sub-recipients.
Special Education funds were used, in accordance with the Individuals with Disabilities Education Act, to help provide education and related services needed to make a free public education available to all eligible children. Title I ESEA provides financial assistance to schools with high numbers of or high percentages of children from low-income families to improve their education.
Nonmonetary assistance is reported in the schedule at the fair value of the commodities received and disbursed. At June 30, 2025, the District received food commodities totaling $23,824 from the US Department of Agriculture and $9,678 from the Department of Defense Fresh Fruits and Vegetables program. These programs are part of the Federal Child Nutrition Cluster.
The federal programs presented in the previous schedule did not have separate program specific insurance policies.
The federal programs presented in the previous schedule did not have any loans, loan guarantees, or interest subsidies associated with them.
The District has not elected to use the 15% de minimis indirect cost rate.
The District did not receive any donated personal protective equipment during the year ended June 30, 2025.