Notes to SEFA
Accounting Policies: ((1) FEDERAL EXPENDITURES
The Schedule of Expenditures of Federal Awards and Certain State Grants reflects federal expenditures for
all individual grants which were active during the fiscal year. Additionally, the Schedule reflects expenditures
for certain state grants.
(2) BASIS OF ACCOUNTING
The District uses the modified accrual method of recording transactions except as noted for the accounting
of donated commodities in Note 3. Revenues are recorded when measurable and available. Expenditures
are recorded when incurred.
(3) NONMONETARY FEDERAL AWARDS – DONATED FOOD
The Commonwealth of Pennsylvania distributes federal surplus food to institutions (schools, hospitals and
prisons) and to the needy. Expenditures reported in the Schedule of Expenditures of Federal Awards and
Certain State Grants under Assistance Listing 10.555 National School Lunch Program and passed through
the Pennsylvania Department of Agriculture represent federal surplus food consumed by the District during
the 2022 – 2023 fiscal year.
(4) ACCESS PROGRAM
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 $675,593.
(5) INDIRECT COSTS
The District has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform
Guidance.
De Minimis Rate Used: N
Rate Explanation: The District has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform
Guidance.