The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Lincoln Park 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 Lincoln Park Public Schools, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Lincoln Park Public Schools.
The Federal revenues reported on the financial statements reconcile with expenditures reported on the Schedule.
No amounts were provided to subrecipients.
The amount reported on the subrecipient entitlement balance report agree with the schedule of expenditures of federal awards for U.S.D.A donated food commodities. The federal amounts reported on the CMS Grant Auditor Report (GAR) are in agreement with the SEFA except for the following caused by timing of cash receipts: Name Assistance Listing Number Project Reported on Grant Auditor Report Reported on Schedule of Expenditures of Federal Awards Variance Title I, Improving basic Programs 84.010A 241530-2324 $ 224,344 $ 478,232 $ (253,888) Title III, Limited English Proficient Students 84.365A 240580-2324 4,907 25,859 (20,952) Title IIA, Improving Teacher Quality 84.367A 240520-2324 23,977 30,059 (6,082) Title IV Part A, Student Support & Academic Enrichment 84.424A 240750-2324 28,401 45,694 (17,293) COVID-19 - American Rescue Plan ESSER III 84.425U 213712-2122 3,306,309 3,852,736 (546,427) COVID-19 - American Rescue Plan Homeless 84.425W 211012-2122 40,805 41,489 (684) National School Lunch Program 10.555 241960-1224 261,386 671,517 (410,131) National School Breakfast Program 10.553 241970-1224 129,271 347,548 (218,277) Fresh Fruit and Vegetable 10.582 240950-2024-1 11,894 49,903 (38,009) Child Care Food Program 10.558 251920-925 14,308 13,745 563 The $55 adjustment to the Child Care Food Program (Project #241920) reflects a reduction in cash received compared to the accrued revenue anticipated as of June 30, 2024.