Notes to SEFA
Title: NOTE 3: RECONCILIATION TO FEDERAL SUBSIDY CONFIRMATION
Accounting Policies: The accompanying Schedule is presented using the accrual basis of accounting. Expenditures are recognized following cost principles contained in the Uniform Guidance. The School 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 auditee did not use the de minimis cost rate.
Total received for the year $ 4,923,465Less amounts received from other grantor agencies:Donated commodities (115,013)Special Education - Grants to States (918,967) Medical Assistance Title XIX (7,808) PA Commission on Crime and Delinquency (166,430)Plus amounts not required to be reported on the Schedule of Expenditures of Federal Awards:Food Nutrition Services 60,754 PAsmart Targeted Computer Science & STEM Education 21,388 Medical Assistance - Access 268,532 Total receipts per confirmation $ 4,065,921
Title: NOTE 4: RECONCILIATION TO FINANCIAL STATEMENTS
Accounting Policies: The accompanying Schedule is presented using the accrual basis of accounting. Expenditures are recognized following cost principles contained in the Uniform Guidance. The School 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 auditee did not use the de minimis cost rate.
Total Revenue $ 7,646,097Less Special Eduaction Cluster, which isincluded in Local Sources (918,967)Plus amounts not required to be reported on the Schedule of Expenditures of Federal Awards:Medical Assistance - Access 268,532 $ 6,995,662Total revenue per financial statements:General Fund federal revenues $ 4,534,801 Cafeteria Fund federal revenues 2,460,861Total revenue per financial statements 6,995,662