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.
During the year ended June 30, 2025, there were the following transfers: During the year ended June 30, 2025, there were adjustments of $2,940 IDEA Preschool 20 21 (ALN 84.173) for funds expensed in a prior year that were written off in the current year.