Title: Additional Information
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards has been presented on the accrual basis of accounting. Expenditures are recorded, accordingly, when incurred rather than when paid. The non-cash expenditures of $121,310 reported under CFDA No. 10.555, Value of USDA Commodities (Food Commodities), represent the value of food commodity distributions calculated using the U.S. Department of Agriculture, Food and Nutrition Service Commodity Price List. These food commodities were received from the Pennsylvania Department of Agriculture, Bureau of Food Distribution for the year ended June 30, 2023.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The School District did not have any sub-recipients or pass through and funds to subrecipients. The School District elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The School District had received notice from Pennsylvania Commission on Crime and Delinquency (PCCD) for the School District’s June 30, 2021 report regarding incorrect CFDA numbers being assigned to various funds and this error has been corrected for the current Schedule of Expenditures of Federal Awards and all revenues, expenses, deferred and accrued amounts are assigned to the correct CFDA number for the current fiscal year.
Title: Categorization of Expenditures
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards has been presented on the accrual basis of accounting. Expenditures are recorded, accordingly, when incurred rather than when paid. The non-cash expenditures of $121,310 reported under CFDA No. 10.555, Value of USDA Commodities (Food Commodities), represent the value of food commodity distributions calculated using the U.S. Department of Agriculture, Food and Nutrition Service Commodity Price List. These food commodities were received from the Pennsylvania Department of Agriculture, Bureau of Food Distribution for the year ended June 30, 2023.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The accompanying Schedule of Expenditures of Federal Awards reflects federal expenditures for all programs which were active during the year. The categorization of expenditures included in the accompanying Schedule of Expenditures of Federal Awards is based on the Catalog of Federal Domestic Assistance (CFDA). Changes in the categorization of expenditures occur based on revisions to the CFDA, which are issued in June and December of each year. The accompanying Schedule of Expenditures of Federal Awards reflects CFDA changes issued through July 2023.
Title: Access Program
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards has been presented on the accrual basis of accounting. Expenditures are recorded, accordingly, when incurred rather than when paid. The non-cash expenditures of $121,310 reported under CFDA No. 10.555, Value of USDA Commodities (Food Commodities), represent the value of food commodity distributions calculated using the U.S. Department of Agriculture, Food and Nutrition Service Commodity Price List. These food commodities were received from the Pennsylvania Department of Agriculture, Bureau of Food Distribution for the year ended June 30, 2023.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The ACCESS Program is a medical assistance program that reimburses local educational agencies for direct eligible health-related services provided to enrolled special needs students. Reimbursements are federal source revenues but are classified as fee-for-service and are not considered federal financial assistance. The amount of ACCESS funding recognized for the year ended June 30, 2023 was $46,603.
Title: Identification of Major Programs
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards has been presented on the accrual basis of accounting. Expenditures are recorded, accordingly, when incurred rather than when paid. The non-cash expenditures of $121,310 reported under CFDA No. 10.555, Value of USDA Commodities (Food Commodities), represent the value of food commodity distributions calculated using the U.S. Department of Agriculture, Food and Nutrition Service Commodity Price List. These food commodities were received from the Pennsylvania Department of Agriculture, Bureau of Food Distribution for the year ended June 30, 2023.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
As shown on the accompanying Schedule of Findings and Questioned Costs, the dollar threshold used to distinguish between type A and type B programs were seven hundred and fifty thousand ($750,000) dollars. The District had three major programs, Education Stabilization Fund, which is CFDA number 84.425, Title I, which is CFDA number 84.010, and Child Nutrition Cluster, which is CFDA number 10.555 and 10.553. The total federal expenditures of 84.425 were $4,678,983 which covers 51% of federal expenditures. The total federal expenditures of 84.010 were $941,801 which covers 13% of federal expenditures. The total federal expenditures of 10.555 and 10.553 were $1,625,812 which covers 18% of federal expenditures.