Notes to SEFA
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Merrill Community School District 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 Merrill Community School District, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Merrill Community School District.
The federal revenues per the financial statements are in agreement with the schedule of expenditures of federal awards. Adjustments to the schedule of expenditures of federal awards were made for grants 230900 Summer Food Service Program (AL #10.559) and 241920 Child and Adult Care Food Program (AL #10.558) for receipts coming through on the Grant Auditor Report for different grant numbers than reported previously.
No amounts were provided to subrecipients.
The federal amounts reported on the grant auditor report are in agreement with the schedule of expenditures of federal awards except for the following timing differences of when the deposits were made. Federal Grantor Program Title Grant Number Reported on Grant Auditor Report Reported on Schedule of Expenditures of Federal Awards Variance National School Breakfast Program 241970 $ 1 4,561 $ 34,558 $ (19,997) National School Breakfast Program 251970 73,440 52,209 21,231 National School Lunch Program 241960 36,598 89,975 (53,377) National School Lunch Program 251960 1 86,557 132,695 53,862 National School Lunch Program-After School 241980 1,802 4,170 (2,368) National School Lunch Program-After School 251980 10,738 7,567 3,171 Child and Adult Care Food Program 242010 778 9,723 (8,945) $ 3 24,474 $ 330,897 $ (6,423)