Notes to SEFA
The schedule of expenditures of federal awards includes the federal activity of the Child Nutrition Program under programs of the federal government for the year ended June 30, 2025. The information in this 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 (Uniform Guidance). Because the schedule presents only a selected portion of the operations of the Child Nutrition Program, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Child Nutrition Program.
The schedule of expenditures of federal awards was prepared on the accrual basis of accounting. Note 1 to the financial statements provides additional information relative to the Child Nutrition Program's accounting policies.
Child Nutrition Program did not elect to use the ten percent (10%) de mini mis indirect cost rate as allowed under the Uniform Guidance.
No federal funds were awarded to subrecipients during the year ended June 30, 2025.