Notes to SEFA
Title: NONMONETARY FEDERAL AWARDS - DONATED FOOD
Accounting Policies: The schedule of expenditures of federal awards reflects federal expenditures for all individual grants which were active during the fiscal year. The District uses the modified accrual method of recording transactions except as noted for the accounting of donated commodities. Revenues are recorded when measurable and available. Expenditures are recorded when incurred.
De Minimis Rate Used: N
Rate Explanation: The District has not elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. For the year ended June 30, 2022, there were no indirect costs included in the schedule of expenditures of federal awards.
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 under CFDA # 10.555 include surplus food consumed by the District during the 2021-2022 fiscal year.