Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards presents the activity of federal financial assistance programs administered by the Maine School Administrative District No. 24, an entity as defined in the notes to the financial statements.
Where the District receives funds from a government entity other than the federal government (pass-through), the funds are accumulated based upon the System for Award Management Federal Assistance Listing Number advised by the pass-through grantor.
The District is the recipient of federal financial assistance programs that do not result in cash receipts or disbursements, termed “non-monetary programs”. During the fiscal year ended June 30, 2025, the District received and disbursed $18,422 of commodities in the School Lunch Program. These commodities are reported in the schedule at fair market value.
Matching costs that represent the Maine School Administrative District No. 24’s share of certain program costs, if any, are not included in the Schedule of Expenditures of Federal Awards.