Notes to SEFA
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Novi 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 Novi Community School District, it is not intended to and does not present the financial position, changes in financial positions of Novi Community School District.
The federal revenues per the financial statements reconcile to the schedule of expenditures of federal awards without exceptions.
No amounts were provided to subrecipients.
The differences below represent payments made, per the grant auditor report, by June 30, 2025, but not received by the School District until after year end. Grant Reported on Grant Auditor Report Reported on Schedule of Expenditures of Federal Awards Variance 250520 Title II Part A $ 22,188 $ 20,088 $ 2,100 232423 ARP Grow Your Own Program 206 56 150 251530 Title I Part A 124,789 123,737 1,052 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.