Notes to SEFA
Accounting Policies: (1) FEDERAL EXPENDITURES
The Schedule of Expenditures of Federal Awards reflects federal expenditures for all individual grants which
were active during the fiscal year.
(2) BASIS OF ACCOUNTING
The District uses the modified accrual method of recording transactions except as noted for the accounting of
donated commodities in Note 3. Revenues are recorded when measurable and available. Expenditures are
recorded when incurred.
(3) NONMONETARY FEDERAL AWARDS – DONATED FOOD
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 #10.555, USDA Donated Commodities, represent federal surplus food consumed by the
District during the 2022-2023 fiscal year.
(4) ACCESS PROGRAM
The District participates in the ACCESS Program which 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 $0.
(5) INDIRECT COSTS
The District has expended amounts claimed as an indirect cost recovery using an approved indirect cost rate.
The District has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform
Guidance.
(6) PRIOR PERIOD CORRECTION
The District omitted $11,339 of expenditures in the prior year related to Education Stabilization Funds (ALN
84.425D) passed through the Pennsylvania Commission on Crime and Delinquency. This correction has no
impact on the current year Schedule of Expenditures of Federal Awards.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.