Notes to SEFA
Certain Child Nutrition Cluster expenditures of federal awards are based on the amount of federal funding received for each of the programs. Since the amount of total expenditures for the operation of these programs exceeds the amount of the federal awards received, it is presumed that the total revenue received from the federal award has been expended. The amount of expenditures funded by meal sales, sponsor’s contributions, and state matching funds for the National School Breakfast and Lunch Program has not been included in the Schedule of Expenditures of Federal Awards.
Nonmonetary assistance is reported in the schedule at the fair market value of the commodities received and disbursed. For the year ended June 30, 2025, commodities received were valued at $107,789.
The Calhoun County Board of Education did not have subrecipients during the 2025 fiscal year.