Notes to SEFA
The accompanying schedule of expenditures of federal and state awards include the federal and state grant award activity of the Berlin Area School District under programs of the federal and state 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), the State Single Audit Guidelines issued by the Wisconsin Department of Administration, and the Wisconsin School District Audit Manual. 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.
Nonmonetary assistance is reported in the schedule at fair market value of the commodities received and disbursed. At June 30, 2025, the District had food commodities totaling $63,717 .
The U.S. Department of Agriculture has been designated the federal oversight agency for the District. The Wisconsin Department of Public Instruction is the state oversight agency for the District