'The accompanying schedule of expenditures of federal awards includes the federal grant activity of Zapata County Independent School District (the "District"). 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). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of the basic financial statements. Because this schedule presents only a selected portion of the operations of the District, it is not intended to and does not present the financial position of the District.
'The District has elected not to use the de minimis indirect cost rate allowed under the Uniform Guidance.
During the year ended August 31, 2025, the District had no sub‐recipients.
During the year ended August 31, 2025, the District had no outstanding federal loans payable or loan guarantees.
During the year ended August 31, 2025, the District had no federally funded insurance.
During the year ended August 31, 2025, the District received non-cash assistance of $177,765 under the National School Lunch Program.
Grant monies received and disbursed by the District are for specific purposes and are subject to review by the grantor agencies. Such audits may result in requests for reimbursement due to disallowed expenditures. Based upon experience, the District does not believe that such disallowance, if any, would have a material effect on the financial position of the District.
The District is also the sub-recipient of federal funds that have been subjected to testing and are reported as expenditures and listed as federal pass-through funds. Federal awards other than those indicated as pass-through are considered to be direct.
Grants received under the Special Education Cluster (CFDA No. 84.027A and 84.173A) include funds passed through two (2) different pass-through grantor agencies. The funds passed through from both agencies were combined for purposes of compliance with Uniform Guidance.
Total Federal Award Expended $8,105,511, QSC Subsidy $305,513, SHARS $99,522, Exhibit C-3 $8,510,546.