Notes to SEFA
The District utilizes the fund types specified in the Resource Guide. Special Revenue Funds - are used to account for resources restricted to, or designed for, specific purposes by a grantor. Federal and state financial assistance generally is accounted for in a Special Revenue Fund. Generally, unused balances are returned to the grantor at the close of specified project periods.
The period of availability for federal grant funds for the purpose of liquidation of outstanding obligations made on or before the ending date of the federal project period extended 30 days beyond the federal project period ending date, in accordance with provisions in Section H. Period of Availability of Federal Funds, Part 3, 0MB Circular A-133 Compliance Supplement - Provisional 6/97.
Total expenditures of federal awards per the Schedule of Expenditures of Federal Awards SHARS revenue Other non-grant federal revenue Total federal program revenues per the Statement of Revenues, Expenditures, and Changes in Fund Balance-Governmental Funds (Exhibit C-3) 70 $ 9,222,807 110,515 12,036 $ 9,345,358