Notes to SEFA
The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of the Kosciusko 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 Title 2 U.S. Code of Federal Regulations 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 Kosciusko School District, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Kosciusko School District.
Donated commodities in the amount of $44,934 are included in the National School Lunch Program.
E-rate funds have not been included on this schedule due to the fact the FCC considers the support to be in the form of providing a discount to the schools and libraries and does not
consider the assistance to be direct financial support.