Notes to SEFA
The District receives commodities under the Food Distribution Program. The amount of expenditures presented on the Schedule of Expenditures of Federal Awards represent donated commodities used, which totaled $164,850 valued at the cost assigned to those commodities by the U.S. Department of Agriculture.
The District reclassified expenditures for the fiscal years ending June 30, 2023 and 2022, from non-federal to federal expenditures, thereby requiring correction of the Schedule of Expenditures of Federal Awards. Further, additional testing on the reclassified expenditures and reissuance of audit reports will be required for the prior years to comply with the Office of Management and Budget Uniform Guidance in 2 CFR 200 Subpart F, commonly known as the Single Audit. Such testing has not been completed prior to the date of this report. Any findings discovered in the prior years testing could be material and, accordingly, could affect the content of prior year findings on page 49 of this audit report, page 52 of the June 30, 2024 audit report, page 52 of the June 30, 2023 audit report and page 51 of the June 30, 2022 audit report. At the date of this report, December 11, 2025, it is unknown if this will affect the basic financial statements for the years ended June 30, 2022, 2023, 2024 and 2025.