Notes to SEFA
The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of El Paso County School District No. 38 - Lewis-Palmer 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 El Paso County School District No. 38 - Lewis-Palmer, it is not intended to and does not present the financial position, changes in net position, or cash flows of El Paso County School District No. 38 - Lewis-Palmer.
During the year end June 30, 2025, El Paso County School District No. 38 - Lewis-Palmer received $146,645 in non-cash assistance in the form of food commodities. Valuation of commodities is based on fair market value at the time of receipt.