Notes to SEFA
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Garden City 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 Garden City Public Schools, it is not intended to and does not present the financial position or changes in net assets of Garden City Public Schools.
The federal revenues reported on the financial statements reconcile with expenditures reported on the schedule of expenditures of federal awards as shown: Expenditures per the schedule of expenditures of federal awards $ 5,914,238 Plus Title IV funds received not included as revenue in current year (3,683) Federal revenues per the financial statements $ 5,910,555
No amounts were provided to subrecipients.
The federal amounts reported on the Grant Auditor Report reconcile to the schedule of expenditures of federal awards as follows: Assistance Grant Listing Number Per GAR Per SEFA Difference Reasoning Passed through Michigan Department of Education Title IV - Student Support and Academic Enrichment 24-25 84.424 $ 20,711 $ 26,098 $ ( 5,387) Over Requesting Funds ESSER III Formula 84.425U 898,109 1,110,771 ( 212,662) Timing of payments