Notes to SEFA
The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of Sinclair Community College (the “College”) under programs of the federal government for the year ended June 30, 2025. The information in the 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 (the “Uniform Guidance”). Because the Schedule presents only a selected portion of the operations of the College, it is not intended to and does not present the financial position, changes in net position, or cash flows of the College.
The College carried forward $47,944 of Federal Supplemental Education Opportunity Grant (FSEOG) Program (84.007) funds from the 2023-2024 award year, which was spent in the 2024-2025 award year. The College carried forward $4,078 of FSEOG Program funds from the 2024-2025 award year to be spent in the 2025-2026 award year. During 2025, the College also transferred and spent $75,000 of Federal Work- Study Program (84.033) funds in the FSEOG program.