Notes to SEFA
The accompanying schedules of expenditures of federal awards include the federal grant activity of the Kiel Area School District. The information in these schedules is presented in accordance with the requirements of Uniform Guidance . Therefore, some amounts presented in these schedules may differ from amounts presented in or used in the preparation of the financial statements.
Non‐monetary assistance is reported in the schedule of federal awards at the fair market value of the commodities received and used.