Notes to SEFA
Title: Note C
Accounting Policies: The federal programs as listed in the schedule of expenditures of federal awards are accounted for by the intermediate Unit in the governmental funds. The Intermediate Unit uses the modified accrual method of recording transactions except as noted for the accounting of donated commodites in Note C. Revenues are recorded when measureable and abailable. Expenditures are recorded when Incurred.
De Minimis Rate Used: N
Rate Explanation: The Intermediate Unit has elected to use the 10 percent deminimis indirect cost rate allowed under the Uniform Guidance
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 Assistance Listing Number 10.555 represent surplus food consumed by the Intermediate Unit during the 2022-2023 fiscal year. The Intermediate Unit has no food commodities in inventory as of June 30, 2023.
Title: Note D
Accounting Policies: The federal programs as listed in the schedule of expenditures of federal awards are accounted for by the intermediate Unit in the governmental funds. The Intermediate Unit uses the modified accrual method of recording transactions except as noted for the accounting of donated commodites in Note C. Revenues are recorded when measureable and abailable. Expenditures are recorded when Incurred.
De Minimis Rate Used: N
Rate Explanation: The Intermediate Unit has elected to use the 10 percent deminimis indirect cost rate allowed under the Uniform Guidance
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 $332,504
Title: Note F
Accounting Policies: The federal programs as listed in the schedule of expenditures of federal awards are accounted for by the intermediate Unit in the governmental funds. The Intermediate Unit uses the modified accrual method of recording transactions except as noted for the accounting of donated commodites in Note C. Revenues are recorded when measureable and abailable. Expenditures are recorded when Incurred.
De Minimis Rate Used: N
Rate Explanation: The Intermediate Unit has elected to use the 10 percent deminimis indirect cost rate allowed under the Uniform Guidance
The 2023 Threshold for determining Type A programs is $750,000