Notes to SEFA
Title: National School Lunch Program - Passed through the Pennsylvania Department of Agriculture
Accounting Policies: The accompanying schedule of expenditures of federal awards is prepared on the accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The School District did not elect to use the 10% de minimis indirect cost rate.
A) Beginning inventory at July 1.
B) Total amount of commodities received from the Department of Agriculture.
C) Total amount of commodities used.
D) Ending inventory at June 30.
Title: Access Program
Accounting Policies: The accompanying schedule of expenditures of federal awards is prepared on the accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The School District did not elect to use the 10% de minimis indirect cost rate.
The ACCESS Program is a medical assistance program that reimburses local education agencies for direct, eligible health-related services provided to enrolled special needs students.
Reimbursements are federal money but are classified as fee-for-service revenues and are not considered federal financial assistance. Because only federal financial assistance is
included on the schedule of expenditures of federal awards, ACCESS reimbursements are not included on the schedule. The amount of ACCESS funding received for the year ended
June 30, 2023, was $186,435. Of this amount, $170,000 is listed on the PDE confirmation as program #044-007390.
Title: IDEA Revenue Passsed Through Lancaster-Lebanon Intermediate Unit #13
Accounting Policies: The accompanying schedule of expenditures of federal awards is prepared on the accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The School District did not elect to use the 10% de minimis indirect cost rate.
IDEA federal revenue passed through the Lancaster-Lebanon Intermediate Unit 13 in the amount of $948,994 has been reported as local revenue in the financial statements.