Notes to SEFA
The accompanying schedule of expenditures of federal awards presents the activity of all federal awards received by the City of Dalton Board of Education. All federal awards received directly from federal agencies and all federal awards passed through other government agencies are included in this schedule.
The accompanying schedule of expenditures of federal awards is presented using the full accrual basis of accounting, which is described in Note 1 of the School District’s notes to the financial statements.
Expenditures incurred for the food distribution program represent the federally assigned value of nonmonetary assistance for donated commodities received and/or consumed by the system during the current fiscal year. They are included in the total for the National School Lunch Program on the Schedule of Expenditures of Federal Awards. The value of donated commodities distributed totaled $324,819 the year ended June 30, 2025.
Amounts reported in the accompanying schedule agree with the amounts reported in the related federal financial reports, with the following exceptions: Federal Revenue per the SEFA $ 1 0,489,093 Federal E-Rate revenue reported in the general fund not applicable to the SEFA 4 60,438 Federal Medicaid revenue reported in the general fund not applicable to the SEFA 8 37,847 Federal Revenue per the fund financial statements $ 1 1,787,378
The City of Dalton Board of Education did not elect to use the 10% de minimis cost rate as covered in 2 CFR 200.414.