Notes to SEFA
The accompanying schedules of expenditures of federal and state awards (“Schedules”) include the federal and state award activity of the School District of Janesville (“District”) under programs of the federal and state government for the year ended June 30, 2025. The information in these schedules is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance) and the State Single Audit Guidelines. Because the Schedules presents only a selected portion of the operations of the District, they are not intended to and do not present the financial position or changes in net position of the District.
The aid received during fiscal year 2024-25 was based on a proration of the total net eligible expenditures incurred during fiscal year 2023-24 ($19,782,150). The net eligible expenditures incurred during fiscal year 2024-25 ($22,196,045) will be utilized in determining aid received in fiscal year 2025-26.
The District’s federal oversight agency for audit is the U.S. Department of Education. The District’s state cognizant agency is the Wisconsin Department of Public Instruction.
The District received federal awards from the following pass-through agencies: WI DPI Wisconsin Department of Public Instruction WI DHS Wisconsin Department of Health Services