For purposes of the SEFA, federal awards include all grants, contracts, and similar agreements entered into directly with the federal government and other pass through entities. The Board has obtained Assistance Listing numbers to ensure that all programs have been identified in the SEFA. Assistance Listing numbers have been appropriately listed by applicable programs. Federal programs with different Assistance Listing numbers that are closely related because they share common compliance requirements are defined as a cluster by the Uniform Guidance. Three clusters are separately identified in the SEFA and are the following:
This cluster includes awards that assist States in administering food services that provide healthful, nutritious meals to eligible children in public and non-profit private schools, residential child care institutions, and summer recreation programs; and encourage the domestic consumption of nutritious agricultural commodities.
This cluster includes awards that ensure that all children with disabilities have available to them a free appropriate public education which emphasizes special education and related services designed to meet their unique needs; ensure that the rights of children with disabilities and their parents or guardians are protected; assist States, localities, educational service agencies and Federal agencies to provide for the education of all children with disabilities; and assess and ensure the effectiveness of efforts to educate children with disabilities.
This cluster includes awards that provide benefits to disabled wage earners and their families in the event the family wage earner becomes disabled. These awards provide payments to financially needy individuals who are aged, blind, or disabled.
Single audit testing procedures were performed for program transactions occurring during the fiscal year ended September 30, 2025.
The amounts reflected in the financial reports submitted to the awarding federal, state and/or passthrough agencies and the SEFA may differ. Some of the factors that may account for any difference include the following: - The Board’s fiscal year-end may differ from the programs year-end. - Accruals recognized in the SEFA, because of year-end procedures, may not be reported in the program financial reports until the next program reporting period. - Fixed asset purchases and the resultant depreciation charges are recognized as fixed assets in the Board’s financial statements and as expenditures in the program financial reports and the SEFA.
The Board is also the sub-recipient of federal funds that have been subjected to testing and are reported as expenditures and listed as federal or state pass-through funds. Federal awards other than those indicated as “pass-through” are considered direct.
The value of non-cash commodities received from the federal government in connection with the donated food program is reflected in the accompanying financial statements. The total assigned value of commodities donated was $192,005 for fiscal year 2025.
Grant monies received and disbursed by the Board are for specific purposes and are subject to review by the grantor agencies. Such audits may result in requests for reimbursement due to disallowed expenditures. Based upon prior experience, the Board does not believe that such disallowance, if any, would have a material effect on the financial position of the Board. As of May 29, 2026, there were no known material questioned or disallowed costs as a result of grant audits in process or completed.
The Board did not provide federal or state funds to subrecipients for the fiscal year ending September 30, 2025.
The Board did not have any loans or loan guarantee programs required to be reported on the schedule for the fiscal year ended September 30, 2025.