Notes to SEFA
Title: Identification of Major Programs
Accounting Policies: The schedule of expenditures of federal and certain state awards of the Hazleton Area School District are presented on the modified accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the Uniform Grant Guidnce. Therefore, some amounts may differ from the amounts presented in, or used in the presentation of the basic financial statements.
De Minimis Rate Used: N
Rate Explanation: The school district has not elected to use the 10% de minimis indirect cost rate as allowed in the Uniform Guidance, section 414.
As shown on the accompanying Schedule of Findings and Questioned Costs, the dollar threshold used to distinguish between type A and type B programs were one million ninety-four thousand six hundred sixty-four ($1,094,664) dollars. The District had two major programs, Title I, which is CFDA number 84.010 with total federal expenditures of $6,335,894 which covers 17.4% of federal expenditures, and Education Stablization Fund, which is CFDA number 84.425 with total expenditures of $15,354,540 which covers 42.1% of federal expenditures.