Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of the Board under programs of the federal government for the year ended June 30, 2025. The information on this Schedule is prepared 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). Because the Schedule presents only a selected portion of the operations of the Board, it is not intended to and does not present the financial position, changes in net position of the Board.
Child Nutrition Program AL #10.553, #10.555, #10.556, #10.559 and #10.582 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 programs exceeds the amount of the federal awards received, it is presumed that the total received from the federal awards has been expended. The amount of expenditures funded by meal sales, sponsor’s contributions and state matching funds for these programs has not been included in the Schedule of Expenditures of Federal Awards.
Donated food represents surplus agricultural commodities received from the U.S. Department of Agriculture passed through from the West Virginia Department of Agriculture. Commodities are valued based on amounts as established by the U.S. Department of Agriculture. For the year ended June 30, 2025, the total value of the donated food inventories was $158,868 which is included in the Child Nutrition Cluster of programs.