Notes to SEFA
Title: Access Program
Accounting Policies: The District uses the modified accrual method of recording transactions except as noted for the accounting of donated commodities in Note 5. Revenues are recorded when measurable and available. Expenditures are recorded when incurred.
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, 2022 was $1,116,347.
Title: INDIRECT COST
Accounting Policies: The District uses the modified accrual method of recording transactions except as noted for the accounting of donated commodities in Note 5. Revenues are recorded when measurable and available. Expenditures are recorded when incurred.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The District has not elected to use the 10 percent de minimus cost rate allowed under Uniform Guidance. For the year ended June 30, 2022, there were no indirect costs included in the schedule of expenditures of federal awards.
Title: Nonmonetary Federal Awards donated food
Accounting Policies: The District uses the modified accrual method of recording transactions except as noted for the accounting of donated commodities in Note 5. Revenues are recorded when measurable and available. Expenditures are recorded when incurred.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
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 the Assistance Listing #10.555 includes surplus food consumed by the District during the 2021-2022 fiscal year. The District has food commodities totaling $3,357 in inventory as of June 30, 2022.