Notes to SEFA
The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of Carbon County School District #2 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 Carbon County School District #2, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Carbon County School District #2.
Nonmonetary assistance is reported in this Schedule at the fair market value of the commodities received and disbursed. At June 30, 2025, the Schedule reports food commodities totaling $21,526.