Notes to SEFA
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the Perry County School District No. 32 under programs of the federal government for the year ended June 30, 2025. The information in this Schedule is presented in accordance with the requirement of Title 2 U.S Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principle, and Audit Requirements for Federal Awards. Because the Schedule presents only a selected portion of the operations of Perry County School District No. 32, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Perry County School District No. 32.
Perry County School District No. 32 has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.