Notes to SEFA
The accompanying schedule of expenditures of federal awards includes the federal award activity of Bradford Special School District under programs of the federal government for the year ended June 30, 2025. The information in this schedule is presented in accordance with the requirements of U.S. Code of Federal Regulations, Title 2, Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance). Because the schedule presents only a selected portion of the operations of the District, it is not intended to, and does not, present the financial position or changes in financial position of Bradford Special School District.
Nonmonetary assistance is reported in the schedule at the fair market value of the commodities received and disbursed.
No federal awards were passed through to subrecipients during the current year.