Notes to SEFA
The accompanying schedule of expenditures of federal awards includes the federal grant activity of Northern Kentucky Cooperative for Education Services, Inc. and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards.
The Cooperative did not have any subrecipients during the year ended June 30, 2025.