Notes to SEFA
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Riverview Community 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 Riverview Community School District, it is not intended to and does not present the financial position or changes in financial positions of Riverview Community School District.
The federal revenues per the financial statements are in agreement with the schedule of expenditures of federal awards except for the following: Federal revenues per the financial statements $ 2,559,174 Clean Bus Award - Rebate (50,000) Federal revenues per schedule of federal awards $ 2,509,174
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 except as follows: Program or Cluster Title Grant/Project Number Reported on Grant Auditor Report Reported on Schedule of Expenditures of Federal Awards Variance Reason for Variance COVID-19 ESSER III Formula 213713 $ 177,594 $ 260,767 $ 83,173 Timing of deposit 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.