Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Independent School District No. 36, Kelliher, Minnesota, (the District) for the year ended June 30, 2025. the District's reporting entity is defined in Note 1A to the District's financial statements. The information in this schedule is presented in accordance with the requirement of the Uniform Guidance, Audits of States, Local Governments, and Non-Profit Organizations. All Federal awards received directly from Federal agencies as well as Federal awards passed through other government agencies are included on the schedule.
Pass-through entity identifying numbers, if any, are presented where available.
Of the Federal expenditures presented in the schedule, the District provided Federal awards to subrecipients.