Notes to SEFA
Extensive compliance tests, as required by the Uniform Guidance, were performed on the Education Stabilization Fund and Special Education Cluster programs, which represent 40.34% of the total expenditures reflected on the Schedule of Expenditures of Federal Awards. The Education Stabilization Fund and Special Education Cluster programs exceeded $566,754 and, therefore, represent the programs which the specific compliance requirements must be applied.
The commodities are valued at market value, which represent the cost to replace these commodities.
Medical Assistance Reimbursements-The School District had a 269,319 receivable for the ACCESS program as of June 30, 2024. During the current year, the School District received $0 for the ACCESS program. The ACCESS program is the medical assistance (MA) program that reimburses school entities for direct, eligible health-related services provided to MA enrolled, special needs children. THese reimbursements are classified as federal money in the School District's account code structure; however, these funds are not restricted in use like other federal monies. ACCESS reimbursements are classified as fee-for-service revenues, and are not considered federal financial assistance, which results in ACCESS funds not being reported on the School District's Schedule of Expenditures of Federal Awards. Expenditures totaling $0 were recognized in the current year. As a result, as of June 30, 2025, the School District had a $269,319 receivable for the ACCESS program.
The beginning of the year accrued (deferred) revenue for the following programs was restated as follows: