Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal award activity of the Washington Court House City School District (the “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 School District, it is not intended to and does not present the financial position, or changes in net position of the School District.
Nonmonetary assistance is reported in the schedule at the entitlement value of the commodities received and disbursed.
Cash receipts from the U.S. Department of Agriculture are commingled with State grants. It is assumed federal monies are expended first.