Notes to SEFA
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Bridgeport-Spaulding 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 Bridgeport-Spaulding Community School District, it is not intended to and does not present the financial position, changes in financial positions of Bridgeport-Spaulding 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 federal amounts reported on the grant auditor report are in agreement with the schedule of expenditures of federal awards except for the following timing difference of when the deposit was made: Receipts Receipts per GAR per SEFA Difference National School Lunch Program 241960 $ 89,532 $ 118,281 $ (28,749) School Breakfast Program 241970 48,511 67,771 (19,260) School Lunch Program 241980 71 252 (181) $ 138,114 $ 186,304 $ (48,190) 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.