Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Webster Groves School District 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.
The Child Nutrition Cluster programs provide funds for nutritious and well-balanced lunches and breakfasts to children.
The District received and distributed commodities through the National School Lunch Program. The value of commodities as determined by the Food Service Section of the Department of Elementary and Secondary Education was $131,506.
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.