Notes to SEFA
The schedule of expenditures of federal awards reflects federal expenditures for all individual grants which were active during the fiscal year.
All expenditures included in the schedule of expenditures of federal awards are presented on the basis that expenditures are reported to the respective federal grantor agencies. Accordingly, certain expenditures are recorded when the federal obligation is determined.
The Commonwealth distributes federal surplus food to institutions (schools, hospitals, and prisons) and to the needy. Expenditures reported in the schedule of expenditures of federal awards under ALN 10.555 include federal surplus food consumed by the School during the 2024-2025 fiscal year.
The School has not elected to use the 10% de minimis indirect cost rate allowed under Uniform Guidance. For the year ended June 30, 2025, there were no indirect costs included in the schedule of expenditures of federal awards.