Notes to SEFA
Where the District receives funds from a government entity other than the federal government (pass-through), the funds are accumulated based upon the Assistance Listing (AL) number advised by the pass-through grantor. Identifying numbers, other than the Assistance Listings, which may be assigned by passthrough grantors are not maintained in the District’s financial management system. The District has identified certain pass through identifying numbers and included them in the Schedule, as available.
Matching costs, i.e., the District’s or State’s share of certain program costs, are not included in the reported expenditures.
The District is the recipient of a federal financial award program that does not result in cash receipts or disbursements termed a "non-monetary" program. During the year ended June 30, 2025, the District received food commodities, the fair value of which amounted to $69,193, and is presented in the SEFA as National School Lunch Program (Division of Donated Foods, AL #10.555).