Notes to SEFA
The amount of $36,076 reported on the schedule is the value of commodities received by the District during the current year and priced as prescribed by USDA and is included in the National School Lunch program total.
The District commingles cash receipts from the U.S. Department of Agriculture with similar State grants. When reporting expenditures on this Schedule, the District assumes it expends federal monies first.
As described in the U.S. Department of Education Cross-Cutting Section, sections III.A.3, Activities Allowed or Unallowed – Transferability (SEAs and LEAs) and IV.3. Other Information – Transferability of the 2025 OMB Compliance Supplement, expenditures of funds should be included in the audit and total expenditures of the receiving program. For fiscal year 2025, the Unit transferred Title IV, Part A (AL 84.424) expenditures and Title IIA (AL 84.367) expenditures to its Title I, Part A (AL 84.010) program as submitted to the State of Maine Department of Education in its consolidated application. As such, Title IV, Part A (AL 84.424) expenditures and Title IIA (AL 84.367) expenditures were included as part of Title I, Part A (AL 84.010).