The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Avondale 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 Avondale School District, it is not intended to and does not present the financial position, changes in financial positions of Avondale School District.
The federal revenues per the financial statements are in agreement with the schedule of expenditures of federal awards except for the following items: Federal revenues per the financial statements $ 3,658,580 Federal reimbursed interest (185,960) Adjustments (See Note 6) 24,320 Prior year grant funds not received within 60 days received in the current year (153,871) Federal revenues per schedule of federal awards $ 3,343,069
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: Assistance Listing Number Project Number Cash Received per SEFA Less: Amount Disbursed in 23-24 per MDE Grant Auditor Report but received in 24-25 by District Cash Paid per June 30, 2025 MDE Grant Auditor Report 10.553 241970 $ 51,909 $ 7,582 $ 44,327 10.555 241960 186,354 17,755 168,599 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.
The June 30, 2024 Schedule of Expenditures of Federal Awards recorded $327,556 of expenditures for grant number 231530-2223. After an onsite review, Michigan Department of Education noted $11,489 of unallowable expenditures related to the program. Therefore, the June 30, 2025 Schedule of Expenditures of Federal Awards reported an adjustment of $(11,489) for grant number 231530-2223. The June 30, 2024 Schedule of Expenditures of Federal Awards recorded $5,466 of receipts for grant number 231580-2223 which was understated by $14,534. Therefore, the June 30, 2025 Schedule of Expenditures of Federal Awards reported an adjustment of $(14,534) for grant number 231580-2223. The June 30, 2024 Schedule of Expenditures of Federal Awards recorded $59,220 of expenditures for grant number 240580-2324 which was understated by $1,703. Therefore, the June 30, 2025 Schedule of Expenditures of Federal Awards reported an adjustment of $1,703 for grant number 240580-2324.