Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal grant activity of the Union School District 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 Principles, and Audit Requirements for Federal Awards Uniform Guidance. Because the Schedule presents only a selected portion of the operations of Union School District, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Union School District.
The accompanying schedule of expenditures of federal awards presents a column with the source code. The source codes are as follows:
Food Distribution – Donated Commodities – Donated foods are priced at values provided by the USDA. For the year ended June 30, 2025, Union School District expended $19,684 in donated food commodities, with an ending inventory totaling $6,866.
A. General Fund
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Total Federal Revenues per Fund Financial Statements
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B. Food Service Fund
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Total revenue recognized per the Schedule of Expenditures
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