Notes to SEFA
The amount reported for the National School Lunch Program – Noncash Assistance (Commodities) represents non-monetary assistance and is reported in the schedule at the fair market value of the commodities received. The amounts reported for the National School Lunch Program – Cash Assistance and School Breakfast Program – Cash Assistance programs represent cash receipts from federal reimbursements.
The amounts reported for the Emergency Management Performance Grants and the COVID-19 – Disaster Grants - Public Assistance programs represent federal expense reimbursements.