Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards (the "Schedule") presents the activity of all federal award programs of Calhoun County Public Schools (the "District") for the year ended June 30, 2025. All federal awards received directly from federal agencies, as well as those passed through other government agencies, are included on the Schedule.
The accompanying Schedule includes federal grant activity of the District under programs of the federal government for the year ended June 30, 2025. The information in this Schedule is presented in conformity with the requirements of Title 2 U.S. Code of Federal Requirements (CFR) Part 200, Unifrom Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the District, it is not intended to and does not present financial position, changes in net position, or cash flows of the District.
Federal award expenditure are reported in the District'sbasic financial statements as expenditures in the Special Revenue Fund and Food Service Fund.
The District did not provide any awards to subrecipients for the year ended June 30, 2025