Title: Note 2
Accounting Policies: The Schedule of Expenditures of Federal Awards has been prepared on the accrual basis of accounting. Revenues were adjusted to balance the expenditures incurred for each project.
De Minimis Rate Used: N
Rate Explanation: The Intermediate Unit has elected not to use the de minimis indirect cost rate provided by the Uniform Guidance.
An extensive compliance test, as required Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), was performed on the Special Education Cluster; Education Stabilization Fund; Preventive Health and Health Services Block Grant; and Maternal, Infant, and Early Childhood Home Visiting Grant programs, which represent 63% of the total expenditures reflected on the Schedule of Expenditures of Federal Awards. The 20% test, for a low-risk auditee, was satisfied as follows: Special Education-Preschool Grants/Special Education-Grants to States 84.173/84.027 Cluster $10,528,965; Adult Education-State Grant Program 84.002 $1,999,278; Head Start 93.600 $1,962,054; WIOA Adult Program/WIOA Youth Program/WIOA Dislocated Workers Formula Grants 17.258/17.259/17.278 Cluster $1,129,037; Special Education-Grants for Infants and Families with Disabilities 84.181 $1,023,645; Maternal, Infant, and Early Childhood Home Visiting Grant 93.870 $865,826; Preventative Health and Health Services Block Grant 93.991 $380,491; Emergency Relief Fund 84.425 $360,950; Temporary Assistance for Needy Families 93.558 $298,449; Title I State Agency Program for Neglected and Delinquent Children and Youth 84.013 $247,005; Universal Newborn Hearing Screening 93.251 $121,192; Child Care and Development Block Grant 93.575 $110,710; Maternal and Child Health Federal Consolidated Program 93.110 $94,763; State Physical Activity and Nutrition 93.439 $70,943; Appalachian Regional Development 23.011 $63,747; Improving Teacher Quality State Grants 84.367 $44,600; Child and Adult Care Food Program 10.558 $36,240; Title I Grants to Local Educational Agencies 84.010 $17,655; Employment Service/Wagner-Payser Funded Activities 17.207 $7,334; Rehabilitation Services - Vocational Rehabilitation Grants to States 84.126 $2,258; Disable Veterans' Outreach Program 17.801 $952; Local Veterans' Employment Representative Program 17.804 $717; Trade Adjustment Assistance 17.245 $511; Medical Assistance Program 93.778 $83. $19,367,405 X 20% = 3,873,481-Minimum Amount Which Must Be Tested. Special Education Cluster; Education Stabilization Fund; Preventative Health and Health Services Block Grant; and Maternal, Infant, and Early Childhood Home Visiting Grant programs, exceeds $3,873,481, and, therefore, represent the only programs to which the specific compliance requirements must be applied.
Title: Note 3 Medical Assistance Reimbursements
Accounting Policies: The Schedule of Expenditures of Federal Awards has been prepared on the accrual basis of accounting. Revenues were adjusted to balance the expenditures incurred for each project.
De Minimis Rate Used: N
Rate Explanation: The Intermediate Unit has elected not to use the de minimis indirect cost rate provided by the Uniform Guidance.
The Intermediate Unit had $70,138 deferred revenue for the ACCESS program as of June 30, 2021. During the current year, the Intermediate Unit received $162,044 for the ACCESS program. The ACCESS program is the medical assistance (MA) program that reimburses school entities for direct, eligible health-related services provided to MA enrolled, special needs children. These reimbursements are classified as federal money in the Intermediate Unit's account code structure; however, these funds are not restricted in use like other federal monies. ACCESS reimbursements are classified as fee-for-service revenues, and are not considered federal financial assistance, which results in ACCESS funds not being reported on the Intermediate Unit's Schedule of Expenditures of Federal Awards. Expenditures totaling $119,532 were recognized in the current year. As a result, as of June 30, 2022, the Intermediate Unit had $112,650 of deferred revenue for the ACCESS program.
Title: Note 4 Emergency Assistance to Nonpublic (EANS) Program
Accounting Policies: The Schedule of Expenditures of Federal Awards has been prepared on the accrual basis of accounting. Revenues were adjusted to balance the expenditures incurred for each project.
De Minimis Rate Used: N
Rate Explanation: The Intermediate Unit has elected not to use the de minimis indirect cost rate provided by the Uniform Guidance.
The Intermediate Unit was instructed not to include EANS funding on the Schedule of Expenditures of Federal Awards. These reimbursements are classified as federal money in the Intermediate Unit's account code structure. As of June 30, 2021, deferred revenue of $4,285 was recognized on the Schedule of Expenditures of Federal Awards, which was removed on the current year's Schedule of Expenditures of Federal Awards. Expenditures totaling $394,723 were recognized in the current year and received $221,485. As a result, as of June 30, 2022, the Intermediate Unit had a receivable of $168,953 for the EANS funds.
Title: Note 5 Changes in Beginning Balances
Accounting Policies: The Schedule of Expenditures of Federal Awards has been prepared on the accrual basis of accounting. Revenues were adjusted to balance the expenditures incurred for each project.
De Minimis Rate Used: N
Rate Explanation: The Intermediate Unit has elected not to use the de minimis indirect cost rate provided by the Uniform Guidance.
In Federal Assistance Listing Number 84.027 Pass-Through Grantor's Number 062-190011 and 062-200011 had deferred revenue of $1,758 and $396, respectively. These amounts were eliminated from the current year's Schedule of Expenditures of Federal Awards.