Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards (the Schedule) is a summary of the activity of the District’s federal awards program and 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. (OMB Uniform Guidance). This Schedule has been prepared on the modified accrual basis of accounting. Therefore, some amounts presented in these schedules may differ from amounts presented in or used in the presentation of the basic financial statements. The District did not elect to use the 10% de minimis indirect cost rate as permitted by OMB Uniform Guidance.
Nonmonetary assistance, such as food received from the U.S. Department of Agriculture, is reported in the Schedule at the fair value of the commodities received and consumed. Cash receipts from the U.S. Department of Agriculture are commingled with State grants. It is assumed federal monies are expended first. For the year ended June 30, 2025 the District received $121,820 in food commodities.
During the year ended June 30, 2025, the District expended $236,615 of Medicaid from the State Department of Human Services as well as $284,673 of ARMAC Medicaid Administrative Claiming funds. Such payments are not considered federal awards expended, and therefore are not included in the Schedule of Expenditures of Federal Awards.