Notes to SEFA
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the Union County School District under programs of the federal government for the year ended June 30, 2025. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regualtions Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because this Schedule presents only a selected protion of the operations of the Union County School District, it is not intended to and does not present the financial position, changes in net position, or cash flows of the District.
Noncash assistance is reported in the Schedule at the fair market value of the USDA food commodities received and disbursed.
Although reported in the finanical statements as direct federal revenue, medicaid reimbursements ($308,491) are not considered expenditures of federal awards for the purposes of the schedule.
There were no awards passed through to subrecipients.
Federal Awards presented in the financial statements by Fund: Special Revenue Fund 2 - Indirect Federal is $1,750,434; Proprietary Fund (Food Service) is $2,003,042. Federal awards presented in the finanical statements is $3,753,476. Total federal awards reported in the Schedule of Expenditures of Federal Awards is $3,753,476.