Notes to SEFA
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Mt. Pleasant 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 Mt. Pleasant Public Schools, it is not intended to and does not present the financial position, changes in financial positions of Mt. Pleasant Public Schools.
The following reconciles the federal revenue reported in the June 30, 2025 financial statements to the expenditures on Mt. Pleasant Public Schools administered federal programs reported on the schedule of expenditures of federal awards: Federal expenditures per the schedule of expenditures of federal awards $ 5,490,518 Child Care Relief Fund Grants received under beneficiary payment arrangements 51,840 Federal revenue per the financial statements $ 5,542,358
No amounts were provided to subrecipients.
The differences below represent federal payments received by the district in the fiscal year ended June 30, 2025, but reported on the grant auditor report in the fiscal year ended June 30, 2024. Assistance Grant / Listing Project Receipts Receipts Program Title Number Number per GAR per SEFA Difference School Breakfast Program 2023-24 10.558 241970 $ 83,998 $ 1 63,464 $ (79,466) National School Lunch Program 2023-24 10.558 241960 164,662 3 09,737 (145,075) Child and Adult Care Food Program 2023-24 10.553 241920 2,434 3 ,100 (666) Child and Adult Care Food Program 2023-24 10.555 242010 551 7 49 (198) 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.