Notes to SEFA
The accompanying schedule of expenditures of federal awards (SEFA) includes the federal award activity of Flushing Community Schools under programs of the federal government for the year ended June 30, 2025. The information in the SEFA 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 SEFA presents only a selected portion of the operations of Flushing Community Schools, it is not intended to and does not present the financial position or changes in financial position of Flushing Community Schools.
The federal revenues reported in the June 30, 2025 financial statements are in agreement with the schedule of expenditures of federal awards.
The School District did not transfer any federal funds to subrecipients during the fiscal year.
The federal amounts reported on the CMS Grant Auditor Report (GAR) is in agreement with the SEFA. The amounts reported on the Recipient Entitlement Balance Report (PAL Report) agree with the SEFA for USDA donated food commodities.