Notes to SEFA
THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (THE SCHEDULE) INCLUDES THE FEDERAL AWARD ACTIVITY OF THE CABELL COUNTY BOARD OF EDUCATION UNDER PROGRAMS OF THE FEDERAL GOVERNMENT FOR THE YEAR ENDED JUNE 30, 2025. THE INFORMATION IN THE SCHEDULE IS PRESENTED IN ACCORDANCE WITH 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 CABELL COUNTY BOARD OF EDUCATION, IT IS NOT INTENDED TO AND DOES NOT PRESENT THE FINANCIAL POSITION OR CHANGES IN NET POSITION.
NON-MONETARY ASSISTANCE IS REPORTED IN THE SCHEDULE AT THE FAIR MARKET VALUE OF THE COMMODITIES RECEIVED AND DISBURSED. THE BOARD RECEIVED AND DISBURSED $1,834,325 IN FOOD COMMODITIES IN THE DONATED FOODS PROGRAM FOR THE YEAR ENDED JUNE 30, 2025.
CHILD NUTRITION PROGRAM [ASSISTANCE LISTING #10.553, #10.555 AND $10.559] 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 HAD BEEN EXPENDED. THE AMOUNT OF EXPENDITURES FUNDED BY MEAL SALES, SPONSOR’S CONTRIBUTIONS AND STATE MATCHING FUNDS FOR BOTH PROGRAMS HAS NOT BEEN INCLUDED IN THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS. THE TOTAL COMBINED EXPENDITURES FOR THE THREE PROGRAMS AS FUNDED FROM ALL SOURCES WAS $13,434,839.