Notes to SEFA
Title: Acces Program
Accounting Policies: The accompanying schedule of expenditures of federal awards presents the activity of all federal awards received by the School and is presented on the accrual basis of accounting. The School's reporting entity is defined in Note 1 to the financial statements. All federal awards received from federal awarding agencies and pass-through entities are included on the schedule.
De Minimis Rate Used: N
Rate Explanation: The School has not elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance
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 $189,382.
Title: Nonmonetary Federal Awards - Donated Food
Accounting Policies: The accompanying schedule of expenditures of federal awards presents the activity of all federal awards received by the School and is presented on the accrual basis of accounting. The School's reporting entity is defined in Note 1 to the financial statements. All federal awards received from federal awarding agencies and pass-through entities are included on the schedule.
De Minimis Rate Used: N
Rate Explanation: The School has not elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance
The Commonwealth of Pennsylvania distributes federal surplus food to institutions (schools, hospitals, and prisons) and to the needy. On the schedule of expenditures of federal awards, expenditures from receipts passed through the Pennsylvania Department of Agriculture reported under CFDA #10.555 represent surplus food consumed by the School during the 2022 - 2023 fiscal year.