Notes to SEFA
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Pershing County School District under programs of the federal government. 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 Pershing County School District, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Pershing County School District.
The District reports commodity food received from the U.S. Department of Agriculture at the fair value of the commodities received.
The District did not pass through any federal awards received to subrecipients.