Notes to SEFA
The Schedule of Expenditures of Federal Awards includes the federal grant activity of the Newton County School District (the “School District”) and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (“CFR”) Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (“Uniform Guidance”). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements.
The Child Nutrition Cluster includes $893,268 of non-cash expenditures in the form of donated food commodities.
The School District elected not to use the allowable de minimis cost rate for the year ended June 30, 2025.
The School District did not pass through any funds to subrecipients for the year ended June 30, 2025.