Notes to SEFA
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Birch Run Area Schools 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 Birch Run Area Schools, it is not intended to and does not present the financial position, changes in net position and fund balance of Birch Run Area Schools.
The federal revenues per the financial statements are in agreement with the schedule of expenditures of federal awards.
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. An adjustment to the schedule of expenditures of federal awards of $200 was made for grant 211530 Title I Part A (AL #84.010) for changes that were made on the final expenditure report in the prior year. The amounts reported on the recipient entitlement balance report agree with the schedule of expenditures of federal awards for U.S.D.A. donated food commodities.