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 Pontiac 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 Pontiac, it is not intended to and does not present the financial position and changes in financial positions of the School District of the City of Pontiac.
Expenditures per the schedule of expenditure of federal awards $ 25,299,184 Prior year deferred inflows of resources 4,053,746 Other revenue not reported on the schedule of expenditures of federal awards * 9,706,620 Federal revenues per the financial statements $ 39,059,550 * Other revenues not reported on the SEFA include the Clean School Bus Program - in the prior year this grant was reported on the SEFA including $9,179,316 of receipts and unearned revenue. The program was determined to be a rebate grant program and should not have been included on the SEFA per the flow through agent U.S. Environmental Protection Agency. Additionally, Medicaid fee for service revenue and proportionate share of the IDEA Special Education grant of $522,073 and $5,231 respectively are considered to be federal revenues, but not reported on the SEFA.
No amounts were provided to subrecipients.
The federal amounts reported on the grant auditor report(GAR) reconcile to the schedule of expenditures of federal awards without exception. The amounts reported on the recipient entitlement balance report agree with the schedule of expenditures of federal awards for U.S.D.A. cash in lieu of commodities.
Adjustments were reported on the schedule of expenditures of federal awards to reflect expenditures related to the Title III Part A Immigrant Studies project number 240570 and project number 240580 in the amount of $1,170 and $9,527, respectively, for funds that were deobligated.