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.
The value of the noncash assistance received was determined in accordance with the provisions of the Uniform Guidance. Noncash assistance received by the School District is properly included in the schedule of federal expenditures for the year ended June 30, 2025.
During the year ended June 30, 2025, there was an adjustment related to the Team Nutrition 22 Education and Equity federal grant (ALN 10.574) where revenue totaling $5,438 received in a prior period was recaptured during the current year.