Notes to SEFA
An extensive compliance test, as required by Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) was performed on the Child Nutrition Cluster and Title I Grants to Local Educational Agencies Program, which represents 56% of the total expenditures reflected on the Schedule of Expenditures of Federal Awards. Child Nutrition Cluster and Title I Grants to Local Educational Agencies Program exceeded $1,974,105 and, therefore, represent the only programs to which the specific compliance requirements must be applied.
USDA Donated Commodities are valued at market value, which represents the costs to replace those commodities.
The School District had a $109,234 receivable for the ACCESS program as of June 30, 2024. During the current year, the School District received $109,234 for the ACCESS program. The ACCESS program is the medical assistance (MA) program that reimburses school entities for direct, eligible health-related services provided to MA enrolled, special needs children. These reimbursements are classified as federal money in the School District's account code structure; however, these funds are not restricted in use like other federal monies. ACCESS reimbursements are classified as fee-for-service revenues, and are not considered federal financial assistance, which results in ACCESS funds not being reported on the School District's Schedule of Expenditures of Federal Awards. Expenditures totaling $124,030 were recognized in the current year. As a result, as of June 30, 2025, the School District had a $124,030 receivable for the ACCESS program.