Notes to SEFA
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Royal Oak 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 Royal Oak Schools, it is not intended to and does not present the financial position or changes in fund balance or net position of Royal Oak Schools.
The Schedule of Expenditures of Federal Awards Agrees to the financial statements without exception. Adjustments were made for the following: Title III Part A ELL project 240580 for ($1,528) for federal takebacks in the current year. COVID-19 GEER II Project 203710 for $1,500 to record amounts that were received in the current year as receipts for prior year expenses that were not reported on the prior year Schedule of Expenditures of Federal Awards.
The School District provided $13,627 Title III, Part A (AL number 84.365, project number 250580) funds to subrecipients. The District had three subrecipients: Ferndale Public Schools – 63020, which received $1,670, Clarenceville School District – 63090, which received $8,947, and Michigan Virtual Charter Academy – 419250482, which received $3,010.
The federal amounts reported on the Grant Auditor Report agreed to the schedule of expenditures of federal awards without exception.