Notes to SEFA
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Midland Public 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 Midland Public Schools, it is not intended to and does not present the financial position and changes in financial positions of Midland Public Schools.
The federal revenues per the financial statements match the schedule of expenditures of federal awards without exception. Adjustments of $62,845 were recorded between Assistance Listing Number 10.559 projects 240900 and 230900 for expenses related to project on the prior years schedule of expenditures of federal awards that should have been recorded to 240900.
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. 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.