Notes to SEFA
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of The School District of the City of Harper Woods 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 The School District of the City of Harper Woods, it is not intended to and does not present the financial position or changes in net position of The School District of the City of Harper Woods’.
Total federal revenues on the financial statements agree to the total federal expenditures reported on the Schedule of Revenues, Expenditures and Changes in Fund Balances.
The School District did not transfer any federal funds to subrecipients during the fiscal year.
Management has reported the expenditures in the SEFA equal to those amounts reported in the annual or final cost reports that have been submitted for that particular grant year. The federal amounts reported on the CMS Grant Auditor Report (GAR) Subrecipient Schedule do not agree with the SEFA. The School District received payments in July 2024 that were reported in the prior year GAR of: $13,702 for award number 241970 in assistance listing 10.553, $33,404 for award number 241960 in assistance listing 10.555, along with $7,570 and $468 for award numbers 241920 and 242010, respectively, in assistance listing 10.558. The amounts reported on the Recipient Entitlement Balance Report (PAL Report) agree with the SEFA for USDA donated food commodities.