Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the federal award activity of West Delaware Community School District under programs of the federal government for the year ended Jume 30, 2025. The information in this Schedule is presented in accordance with requirements of Title 2, U.S Code of Federal Regulations, Part 200, Uniform Administrative Requirements. Cost Principals and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of West Delaware Commuity School District, it is not intended to and does not present the financial position, changes in financial position or cash flows of West Delaware Commuity School District.
Expenditures reported in the Schedule are reported on the accrual or modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
West Delaware Community School District uses a federally negotiated indirect cost rate as allowed under the Uniform Guidance.
There were no awards passed through to subrecipients by West Delaware Community School Distirct