Notes to SEFA
Title: Scope of this schedule
Accounting Policies: The DCIU uses the modified acrual method of recording transactions except as noted for the accounting of donated commodities in the donated commodities note. Revenues are recorded when measurable and available. Expenditures are recorded when incurred.
De Minimis Rate Used: N
Rate Explanation: The DCIU did not use the federal de minimis indirect cost rate of 10 percent on their federal grans for the year ended June 30, 2023.
The schedule of expenditures of federal awards reflects federal expenditures for all individual grants which were active during the fiscal year.
Title: nonmonetary federal awards - donated food
Accounting Policies: The DCIU uses the modified acrual method of recording transactions except as noted for the accounting of donated commodities in the donated commodities note. Revenues are recorded when measurable and available. Expenditures are recorded when incurred.
De Minimis Rate Used: N
Rate Explanation: The DCIU did not use the federal de minimis indirect cost rate of 10 percent on their federal grans for the year ended June 30, 2023.
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 ALN 10.555, National School Lunch Program, include surplus food consumed by the DCIU during the 2022 - 2023 fiscal year.
Title: fiscal year 2022 schedule of expenditures of federal awards
Accounting Policies: The DCIU uses the modified acrual method of recording transactions except as noted for the accounting of donated commodities in the donated commodities note. Revenues are recorded when measurable and available. Expenditures are recorded when incurred.
De Minimis Rate Used: N
Rate Explanation: The DCIU did not use the federal de minimis indirect cost rate of 10 percent on their federal grans for the year ended June 30, 2023.
As a result of the information obtained during the year, the DCIU has concluded that the Schedule of Expenditures of Federal Awards for fiscal year 2022 omitted $90,000 of federal award expenditures related to ALN #21.019 that was received from Pennsylvania Commission on Crime and Delinquency.
Title: access program
Accounting Policies: The DCIU uses the modified acrual method of recording transactions except as noted for the accounting of donated commodities in the donated commodities note. Revenues are recorded when measurable and available. Expenditures are recorded when incurred.
De Minimis Rate Used: N
Rate Explanation: The DCIU did not use the federal de minimis indirect cost rate of 10 percent on their federal grans for the year ended June 30, 2023.
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, 2023 was $1,568,911.