Notes to SEFA
The accompanying schedule of expenditures of federal awards includes the federal award activity of Independent School District No. 38 under programs of the federal government for the year ended June 30, 2024. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Independent School District No. 38, it is not intended to be and does not present the financial position or changes in net position of Independent School District No. 38.
Nonmonetary assistance is reported in the schedule at the fair market value of the commodities received and disbursed.
Pass-through entities listed above without a pass-through number use the same AL numbers as the federal grantors to identify these grants and have not assigned any additional identifying numbers.
During 2025, the District did not pass any federal money to subrecipients.