Notes to SEFA
Certain Child Nutrition Cluster 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 operation of these programs exceeds the amount of the federal awards received, it is presumed that the total revenue received from the federal award has been expended. The amount of expenditures funded by meal sales, sponsor’s contributions, and state matching funds for the National School Breakfast and Lunch Program has not been included in the Schedule of Expenditures of Federal Awards.
Donated food commodities represent surplus agricultural commodities received from the U.S. Department of Agriculture (ALN #10.555), passed-through from the West Virginia Department of Agriculture. Commodities are valued based on amounts as established by the U.S. Department of Agriculture. For the year ended June 30, 2025, total expenditures for these donated commodities were $41,272.
The Summers County Board of Education did not have subrecipients during the 2025 fiscal year.