Notes to SEFA
The accompanying schedule of expenditures of federal awards (SEFA) includes the federal award activity of Trenton 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 Trenton Public Schools, it is not intended to and does not present the financial position and changes in financial position of Trenton Public Schools.
The federal revenues per the financial statements agree with the schedule of expenditures of federal awards.
No amounts were provided to subrecipients.
The federal amounts reported on the Grant Auditor Report is in agreement with the schedule of expenditures of federal awards except for the following differences caused by the timing of cash receipts: Federal Grantor Program Title Assistance Listing Number Grant Number Cash receipts per SEFA Cash receipts per Grant Auditor Report Variance Title II Part A 84.367 240520 $ 25,689 $ 3,300 $ 22,389 Title II Part A 84.367 250520 30,000 47,284 (17,284) Title IV Part A 84.424 250750 20,000 22,265 ( 2,265) COVID-19 - ESSER III 11T Formula Funds 84.425U 213723 86,010 - 86,010 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.