Notes to SEFA
Nonmonetary assistance is reported in the schedule at the fair market value of the commodities received and disbursed. At June 30, 2025, the organization had food commodities totaling $12,789 in inventory. The value of commodities received and used during the period ended June 30, 2025 totaled $151,429.
During the year ended June 30, 2025, the West Feliciana Parish School Board did not pass through any federal funding to subrecipients.
Reconciliation of the Schedule of Expenditures of Federal Awards (SEFA) to the Financial Statements Federal Restricted Grants-in-aid-direct $ 1,282,530 Federal Restricted Grants-in-aid-subgrants 3,156,218 Commodities 151,429 Total Federal Expenditures - SEFA $ 4,590,177