Notes to SEFA
The School District passes certain federal awards received from U.S. Department of Education to other governments or not-for-profit agencies (subrecipients). As Note B describes, the School District reports expenditures of Federal awards to subrecipients when paid in cash. As a subrecipient, the School District has certain compliance responsibilities, such as monitoring its subrecipients to help assure they use these subawards as authorized by laws, regulations, and the provisions of contracts or grant agreements, and that subrecipients achieve the award’s performance goals.
The School District commingles cash receipts from the U.S. Department of Agriculture with similar State grants. When reporting expenditures on this Schedule, the School District assumes it expends federal monies first.
The School District reports commodities consumed on the Schedule at the fair value. The School District allocated donated food commodities to the respective program that benefitted from the use of those donated food commodities.
Federal regulations require schools to obligate certain federal awards by June 30. However, with DEW’s consent, schools can transfer unobligated amounts to the subsequent fiscal year’s program. The School District transferred the following amounts form 2025 to 2026 programs: Title I Grants to Local Educational Agencies, AL Number 84.010, $5,686; Special Education – Grants to States (IDEA, Part B), AL Number 84.027, $9,575; Supporting Effective Instruction, AL Number 84.367, $72; and Student Support and Academic Enrichment Program, AL Number 84.424, $740.