Notes to SEFA
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Gobles 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 Gobles Public Schools, it is not intended to and does not present the financial position or changes in financial positions of Gobles Public Schools.
The federal revenues per the financial statements are in agreement with the Schedule.
No amounts were provided to subrecipients.
The amounts reported on the recipient entitlement balance agree with the Schedule for U.S.D.A. donated food commodities. The federal amounts are reported on the Grant Auditor Report (GAR) are in agreement with the Schedule except for the following. The negative variances represent payments sent per the GAR as of June 30, 2024, but not received by the District until July of 2024. Positive variances represent payments made per the GAR as of June 30, 2025, but not received by the District until July of 2025. See table below.