Notes to SEFA
Title: (3) NONMONETARY FEDERAL AWARDS – DONATED FOOD
Accounting Policies: (1) FEDERAL EXPENDITURES
The Schedule of Expenditures of Federal Awards and Certain State Grants reflects federal expenditures for all individual grants which were active during the fiscal year. Additionally, the Schedule reflects expenditures for certain state grants.
(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.
De Minimis Rate Used: N
Rate Explanation: The District has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. No indirect costs were charged to the District’s Federal awards 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 and Certain State Grants under CFDA #10.555 USDA Commodities represent federal surplus food consumed by the District during the 2022-2023 fiscal year.
Title: (4) ACCESS PROGRAM
Accounting Policies: (1) FEDERAL EXPENDITURES
The Schedule of Expenditures of Federal Awards and Certain State Grants reflects federal expenditures for all individual grants which were active during the fiscal year. Additionally, the Schedule reflects expenditures for certain state grants.
(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.
De Minimis Rate Used: N
Rate Explanation: The District has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. No indirect costs were charged to the District’s Federal awards for the year ended June 30, 2023.
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 $1,297,948.
Title: (5) ALTERNATIVE FUEL CREDIT
Accounting Policies: (1) FEDERAL EXPENDITURES
The Schedule of Expenditures of Federal Awards and Certain State Grants reflects federal expenditures for all individual grants which were active during the fiscal year. Additionally, the Schedule reflects expenditures for certain state grants.
(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.
De Minimis Rate Used: N
Rate Explanation: The District has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. No indirect costs were charged to the District’s Federal awards for the year ended June 30, 2023.
The District participates in a program that promotes the use of alternative fuels. Credits are considered federal source revenues but are not considered federal financial assistance. The amount of alternative fuel credits recognized for the year ended June 30, 2023 was $128,700.