Notes to SEFA
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Flat Rock Community 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 Flat Rock Community Schools, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Flat Rock Community Schools.
The federal revenues per the financial statements are in agreement with the schedule of expenditures of federal awards.
No amounts were provided to subrecipients.
The federal amounts reported on the CMS Grant Auditor Report (GAR) reconciles with the schedule of expenditures of federal awards as follows: Name Federal AL Number Project Reported on Grant Auditor Report Reported on Schedule of Expenditures of Federal Awards Variance Child and Adult Care Food Program 10.558 241920 $ 7 64 $ 885 $ (121) 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.