Notes to SEFA
The District receives food commodities from the U.S. Department of Agriculture for use in its food service program. The commodities are recognized as revenue when received. The commodities are recognized as expenditures when used by the schools. Commodities are valued based on current market value. Expenditures totaling $388,151 were recognized for food commodities used during the year ended June 30, 2025. The majority of the commodities are stored at individual schools, instead of a central warehouse. As such, the District has determined that the title to the commodities passes to the District upon receipt of the commodities. Since the District has received title to the commodities, the unused commodities are not reflected as unearned revenue.
For the year ended June 30, 2025, the District did not pass through any federal grants to subrecipients.