Notes to SEFA
The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of Susquenita School District 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 District, it is not intended to and does not present the financial position, changes in net position, or cash flows of the District. The accompanying Schedule has been presented on the accrual basis of accounting. Expenditures are recorded, accordingly, when incurred rather than when paid. The District has received noncash assistance during the year ended June 30, 2025 which is included in the Schedule of Expenditures of Federal Awards. The accompanying Schedule has been presented on the accrual basis of accounting. Expenditures are recorded, accordingly, when incurred rather than when paid. The District has received noncash assistance during the year ended June 30, 2025 which is included in the Schedule of Expenditures of Federal Awards.
The accompanying Schedule reflects Federal expenditures for all programs which were active during the year. The categorization of expenditures included in the accompanying Schedule is based on the Catalog of Federal Domestic Assistance (CFDA). The accompanying Schedule of Expenditures of Federal Awards reflects CFDA changes issued through July 2025.
The School District did not have any sub-recipients or pass through any funds to sub-recipients. The School District elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.
As shown on the accompanying Schedule of Findings and Questioned Costs, the dollar threshold used to distinguish between type A and type B programs were seven hundred and fifty thousand ($750,000) dollars. The District had no major programs, so two type B programs were selected for further testing to ensure enough coverage. The programs selected were: Child Nutrition Cluster, CFDA numbers 10.553, 10.555, 10.556 and 10.559, which had expenditures of $637,927 and accounted for 48.5% of the total federal expenditures, and Title 1 Grants CFDA numbers 84.010, which had expenditures of $287,275 and accounted for 21.87 of the total federal expenditures.
Access reimbursement received under CFDA #93.778, Revenue Code 8810 are classified as fee-for-service revenues and are not recognized as federal awards for the purpose of the Schedule of Expenditures of Federal Awards.