Notes to SEFA
The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of the City and Borough of Juneau School District 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 the City and Borough of Juneau School District, it is not intended to and does not present the basic financial statements of the City and Borough of Juneau School District.
No amounts were passed through to subrecipients.
Non-monetary assistance is reported on the schedule at fair value of commodities received and disbursed. For the year ended June 30, 2025, the District expended $107,596 in commodities.
The following is a reconciliation of federal revenues reported in the School District's basic financial statements to federal expenditures reported in the Schedule: Federal revenues as reported in the basic financial statements $ 5,428,574 Less: Amounts received for Medicaid reimbursements reported as federal revenue in the basic financial statements, but not included on the Schedule (29,956) Less: Beneficiary revenues received from other intermediary agencies reported as federal revenue, but not included on the Schedule (88,655) Federal expenditures as reported on the Schedule $ 5,546,980