Notes to SEFA
Title: Nonmonetary Federal Awards - Donated Food
Accounting Policies: The accompanying schedule of expenditures of federal awards presents the activity of all federal award programs of the District. Federal awards received directly from federal agencies as well as federal awards passed through other governmnet agencies are included on the schedule. The accompanying schedule of expenditures of federal awards is presented using the accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The District has not elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. For the year ended June 30, 2023 , there were no indirect costs included in the schedule of expenditures of federal awards.
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 ALN 10.555 includes surplus food consumed by the District during the 2022 - 2023 fiscal year.
Title: Access Program
Accounting Policies: The accompanying schedule of expenditures of federal awards presents the activity of all federal award programs of the District. Federal awards received directly from federal agencies as well as federal awards passed through other governmnet agencies are included on the schedule. The accompanying schedule of expenditures of federal awards is presented using the accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The District has not elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. For the year ended June 30, 2023 , there were no indirect costs included in the schedule of expenditures of federal awards.
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 $311,555.
Title: Schedule of Expenditures of Federal Awards Error
Accounting Policies: The accompanying schedule of expenditures of federal awards presents the activity of all federal award programs of the District. Federal awards received directly from federal agencies as well as federal awards passed through other governmnet agencies are included on the schedule. The accompanying schedule of expenditures of federal awards is presented using the accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The District has not elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. For the year ended June 30, 2023 , there were no indirect costs included in the schedule of expenditures of federal awards.
As a result of information obtained during the year, the District has concluded that the schedule of expenditures of federal awards was misstated in the previous year. The District missed $2,528 of awards related to ALN 84.425D that was received from the Pennsylvania Commission on Crime and Delinquency.