Notes to SEFA
The accompanying schedule of expenditures of federal awards includes the federal grant activity of the School District of Baraboo and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) 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 presentation of, the financial statements.
The School District of Baraboo had non-cash assistance in the form of food distributions received and used in the amount of $79,248 during fiscal year ending June 30, 2025.