Notes to SEFA
Nonmonetary assistance is reported in the schedule at the fair market value of the commodities received and disbursed. At June 30, 2025, the Central Community School System had food commodities totaling $8,228 in inventory.
Federal Assistance expended as reported on the Schedule of Expenditures of Federal Awards: $5,190,006. Add: Revenue recevied in current year of prior year federal expenditures $24,767. Revenues from Federal Sources as reported on: Statement E- All Governmental Fund Types - Statement of Revenues, Expenditures and Changes in Fund Balance $5,214,773. The accompanying schedule of expenditures of federal awards includes prior year expenditures totaling $236,672. These expenditures were related to the August 2016 flood event and are included under Federal Grantor United States Department of Housing and Urban Development.