Notes to SEFA
Of the federal expenditures presented in the schedule, Western CUSD 12 did not provide any federal awards to subreceipients.
The following amounts were expended in the form of non-cash assistance by Wester CUSD 12 and should be included in the Schedule of Expenditures of Federal Awards: NON-CASH COMMODITIES (AL 10.555) $11,697; OTHER NON-CASH ASSISTANCE- DEPT. OF DEFENSE FRESH FRUITS AND VEGETABLES (AL 10.555) $10,778. Total non-cash assistance amounts to $22,475.
Western CUSD 12 did not expend any federal awards for insurance coverage, nor did it have any federal loans or loan guarantees in effect at June 30, 2025. Western CUSD 12 did not have federal grants requiring matching expenditures.
Total expenditures per SEFA $804,937 LESS $22,475 government-donated commodities not reported in the financial statements LESS $929 Medicaid Administrative Assessment of 4% not reported in the financial statements EQUALS $781,533 total federal expenditures per the statements of revenues received, expenditures disbursed, other financing sources (uses), and changes in fund balance.
7/1/23-6/30/24 Expenditures per SEFA $744,390 PLUS 7/1/24-6/30/25 Expenditures per SEFA $804,937 PLUS Obligations (ESSER 4S, 25-4998-4S, AL 84.424F) $20,528 EQUALS Final Status Per SEFA $1,569,855