Notes to SEFA
Title: BASIS OF PRESENTATION
Accounting Policies: Expenditures reported on the schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain type of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: THE UNIT HAS ELECTED NOT TO USE THE 10-PERCENT DE MINIMIS INDIRECT COST RATE AS ALLOWED UNDER THE UNIFORM GUIDANCE BECAUSE THE UNIT RECEIVES A NEGOTIATED INDIRECT COST RATE APPROVED BY THE PENNSYLVANIA DEPARTMENT OF EDUCATION.
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Carbon Lehigh Intermediate Unit 21 under programs of the federal government for the year ended June 30, 2023. 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 Requirement, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of operation of Carbon Lehigh Intermediate Unit 21, it is not intended to and does not present the net position, changes in net position or cash flows of Carbon Lehigh Intermediate Unit. Indirect Payments: Assistance received in a pass-through relationship from entities other than the Federal government and are classified as pass-through payments on the Schedule of Federal Awards with a source code of “I”. Direct Payments: Assistance received directly from the Federal government are classified as direct payments on the Schedule of Federal Awards with a source code of “D. Major Program(s): The Single Audit Act Amendments of 1996 and Uniform Guidance establish the criteria to be used in defining major programs. The major program(s) for the Audit was determined using a risk-based approach in accordance with Uniform Guidance.Federal Assistance Listing Number: The Federal Assistance Listing is a government-wide compendium of individual federal programs. Each program included in the listing is assigned a five-digit program identification number, which is reflected in the Schedule of Federal Awards.
Title: ACCESS PROGRAM
Accounting Policies: Expenditures reported on the schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain type of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: THE UNIT HAS ELECTED NOT TO USE THE 10-PERCENT DE MINIMIS INDIRECT COST RATE AS ALLOWED UNDER THE UNIFORM GUIDANCE BECAUSE THE UNIT RECEIVES A NEGOTIATED INDIRECT COST RATE APPROVED BY THE PENNSYLVANIA DEPARTMENT OF EDUCATION.
The School-Based ACCESS Program is a Medical Assistance program that reimburses local educational agencies for direct eligible health-related services provided to special needs students enrolled in the Medical Assistance Program. Reimbursements are federal source revenues but are classified as fee-for-service and are not considered federal financial assistance. Accordingly, these funds are not presented on the Schedule of Expenditures of Federal Awards. The amount of ACCESS funding recognized for the year ended June 30, 2023 was $2,512,283.
Title: NON-CASH AWARDS
Accounting Policies: Expenditures reported on the schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain type of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: THE UNIT HAS ELECTED NOT TO USE THE 10-PERCENT DE MINIMIS INDIRECT COST RATE AS ALLOWED UNDER THE UNIFORM GUIDANCE BECAUSE THE UNIT RECEIVES A NEGOTIATED INDIRECT COST RATE APPROVED BY THE PENNSYLVANIA DEPARTMENT OF EDUCATION.
The Unit received no non-cash awards during the current yeaR.