Notes to SEFA
West Liberty-Salem Local School District commingles cash receipts from the U.S. Department of Agriculture with similar State grants. When reporting expenditures on this Schedule, West Liberty-Salem Local School District assumes it expends federal monies first.
West Liberty-Salem Local School District reports commodities consumed on the Schedule at the entitlement value. West Liberty-Salem Local School District allocated donated food commodities to the respective program that benefitted from the use of those donated food commodities.