Notes to SEFA
The accompanying schedule of expenditures of federal awards (the SEFA) and schedule of state financial assistance (the SSFA) include the federal and state award activity of West Carroll Special School District (the District) under programs of the federal and state governments for the year ended June 30, 2025. The information in the SEFA 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). Because these schedules present only a selected portion of the operations of the District, they are not intended to and do not present the statement of net position, statement of activities, or cash flows of the District.
Nonmonetary assisstance is reported in the schedule at the fair market value of the commodities received and disbursed.
No federal awards were passed through to subrecicients during the current year.