Notes to SEFA
The accompanying schedules of expenditures of federal awards and state financial assistance include the federal and state grant activity of the Unified School District of Marshfield. The information in these schedules is presented in accordance with the requirements of Uniform Guidance and State Single Audit Guidelines. Therefore, some amounts presented in these schedules may differ from amounts presented in or used in the preparation of the financial statements.
Non-monetary assistance is reported in the schedule of federal awards at the fair market value of the commodities received and used.