Notes to SEFA
SHARS of $485,719 and indirect cost of $630,867 are accounted for in the general fund. The National School Lunch Program, School Breakfast Program Commodity Supplemental Food Program, and Summer Feeding Program are accounted for in the National Breakfast and Lunch Program. Expenditures are not specifically attributable to these revenues and are shown on this schedule in an amount equal to revenue for balancing purposes only. Reconciliation: Amount of federal revenues Exhibit C-3 $14,666,863 Less amounts not considered to be federal awards, excluded on the Schedule of Expenditures of Federal Awards: School Health and Related Services Program (SHARS) $(485,719) = Total expenditures of federal awards, per Schedule of Expenditures of Federal Awards (Exhibit K-1) $14,181,144
During the year ended August 31, 2025, the Roma Independent School 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 $423,623 as noncash‐assistance under the National School Lunch Program.