Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards (the "Schedule") presents the activity of all federal award programs of Beaufort County School District (the "District") for the year ended June 30, 2025. All federak awards received directly from federal agencies, as well as those passed through other government agencies, are included on the Schedule
The accompanying Schedule includes federal grant activity of the District under programs of the federal government for the year ended June 30, 2025. The information is this Schedule is presented in confirmity with the requirements of Title 2 U.S. Code of Federal Requirements (CFR) Part 200, Unifrom Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance). Because the Scedule presents only a selected portion of the operations of the District, it is not intended to and does not present financial position, changes in net position, or cash flows of the District.Expenditures reported in the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.