Notes to SEFA
Management has utilized the Michigan Department of Education NexSys Grant Auditor Report (GAR) in preparing the schedule of expenditures of federal awards. Differences, if any, between the GAR and the schedule of expenditures of federal awards relate to the timing of payments and the fiscal year in which the payments relate to.
The value of the noncash assistance received was determined in accordance with the provisions of the Uniform Guidance and is reported in the schedule of expenditures of federal awards:
During the year ended June 30, 2025, the School District transferred $10,000 of awarded Title IV funds to Title II, Part A. The Title II, Part A payments received and expenditures presented on the schedule of federal awards include $10,000 of amounts related to the transfer of Title IV funds awarded. The transfer was approved by the Michigan Department of Education.