Notes to SEFA
Accounting Policies: (1) FEDERAL EXPENDITURESThe Schedule of Expenditures of Federal Awards and Certain State Grants reflects federal expenditures for allindividual grants which were active during the fiscal year. Additionally, the Schedule reflects expenditures forcertain state grants.(2) BASIS OF ACCOUNTINGThe District uses the modified accrual method of recording transactions except as noted for the accounting ofdonated commodities in Note 3. Revenues are recorded when measurable and available. Expenditures arerecorded when incurred.(3) NONMONETARY FEDERAL AWARDS DONATED FOODThe Commonwealth of Pennsylvania distributes federal surplus food to institutions (schools, hospitals andprisons) and to the needy. Expenditures reported in the Schedule of Expenditures of Federal Awards andCertain State Grants under ALN 10.555 National School Lunch Program and passed through the PennsylvaniaDepartment of Agriculture represent federal surplus food consumed by the District during the 2021-2022 fiscalyear.(4) ACCESS PROGRAMThe District participates in the ACCESS Program which is a medical assistance program that reimburses localeducational 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 consideredfederal financial assistance. The amount of ACCESS funding recognized for the year ended June 30, 2022was $0.(5) INDIRECT COSTSThe District has elected not to use the 10-percent de minimis indirect cost rate as allowed under the UniformGuidance. No indirect costs were charged to the Districts Federal awards for the year ended June 30, 2022.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.