Notes to SEFA
Accounting Policies: Central Dauphin School District (the School District) is the reporting entity for financial reporting purposes is defined in Note 1B to the School Districts basic financial statements. For purposes of preparing the schedule of expenditures of federal awards, the School Districts reporting entity is the same that was used for financial reporting. The accompanying Schedule of Expenditures of Federal Awards includes the grant activity of the School District and is presented using the modified accrual basis of accounting, which is described in Note 1D to the School Districts basic financial statements.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.