Notes to SEFA
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Marshall Public Schools under programs of the federal government for the year ended June 30, 2025. 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 Marshall Public Schools, it is not intended to and does not present the financial position or changes in financial positions of Marshall Public Schools.
The federal revenues per the financial statements reconcile with the Schedule as follows. See table below.
No amounts were provided to subrecipients.
The amounts reported on the recipient entitlement balance report agree with the schedule of expenditures of federal awards for U.S.D.A. donated food commodities. The federal amounts reported on the grant auditor report (GAR) are in agreement with the Schedule.