Notes to SEFA
The basis of accounting varies by federal program consistent with the underlying regulations pertaining to each program. The information is presented in accordance with the requirements of Uniform Guidance, Audits of State and Local Governments, and Non-Profit Organizations. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in, preparation of the financial statements.
Matching costs, such as the School District's share of certain program costs, are not included in the reported expenditures.
The School District is the recipient of a Federal award program that does not result in cash receipts or disbursements, termed a “non-monetary program.” During the year ended June 30, 2025, the School District received $223,219 of commodities under the National School Lunch Program (ALN #10.555).
During 2025, the School District provided funds to subrecipients in the Child Nutrition Cluster totaling $304,900.
No insurance is carried specifically to cover equipment purchased with federal funds. Any equipment purchased with federal funds has only a nominal value and is covered by the School District’s casualty insurance policies. There were no loans or loan guarantees outstanding at year end.
As allowed by federal regulations, the School District elected to transfer program funds. The School District expended $41,910 from its Student Support and Academic Enrichments Program (ALN #84.424) on allowable activities of the Supporting Effective Instruction State Grants (ALN #84.367). This amount is reflected in the expenditures of Supporting Effective Instruction State Grants (ALN #84.367).