Notes to SEFA
Title: ACCESS PROGRAM
Accounting Policies: THE ACCOMPANYING SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS IS PREPARED ON THE MODIFIED ACCRUAL BASIS OF ACCOUNTING. THE INFORMATION IN THIS SCHEDULE IS PRESENTED IN ACCORDANCE WITH THE REQUIREMENTS OF TITLE 2 U.S. CODE OF FEDERAL REGULATIONS PART 200, UNIFORM ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES AND AUDIT REQUIREMENTS FOR FEDERAL AWARDS (UNIFORM GUIDANCE). THEREFORE, SOME AMOUNTS PRESENTED IN THE SCHEDULE PAY DIFFER FROM AMOUNTS PRESENTED IN, OR USED IN THE PREPARATION OF THE BASIC FINANCIAL STATEMENTS.
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 EDUCATION AGENCIES FOR DIRECT, ELIGIBLE HEALTH-RELATED SERVICES PROVIDED TO ENROLLED SPECIAL NEEDS STUDENTS. REIMBURSEMENTS ARE FEDERAL MONEY BUT ARE CLASSIFIED AS FEE-FOR-SERVICE REVENUES AND ARE NOT CONSIDERED FEDERAL FINANCIAL ASSISTANCE. BECAUSE ONLY FEDERAL FINANCIAL ASSISTANCE IS INCLUDED ON THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS, ACCESS REIMBURSEMENTS ARE NOT INCLUDED ON THE SCHEDULE. THE AMOUNT OF ACCESS FUNDING RECEIVED FOR THE YEAR ENDED JUNE 30, 2022 WAS $128,190.