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. Unreconciled differences, if any, have been disclosed to the auditor and relate to the timing of payments and the fiscal year to which the payments relate.
The value of the noncash assistance received was determined in accordance with the provisions of the Uniform Guidance and is included in the schedule of expenditures of federal awards.
During the year ended June 30, 2025, there were adjustments of $8,294 for the National School Lunch Program (ALN 10.555) for prior year expenditures recaptured in the current year.