Audit 336461

Title: RISK-BASED AUDIT APPROACH Accounting Policies: Central Dauphin School District (the “School District”) is the reporting entity for financial reporting purposes is defined in Note 1B to the School District’s basic financial statements. For purposes of preparing the schedule of expenditures of federal awards, the School District’s reporting entity is the same that was used for financial reporting. The accompanying Schedule of Expenditures of Federal Awards includes the grant activity of the School District and is presented using the modified accrual basis of accounting, which is described in Note 1D to the School District’s basic financial statements. De Minimis Rate Used: N Rate Explanation: The School District did not use the 10% de minimis indirect cost rate. The 2024 threshold for determining Type A and Type B programs is $750,000. The following program was audited as major: - Title I Grants to Local Educational Agencies, AL #84.010 - CARES Act, Education Stabilization Fund (ESF), AL #84.425 The amount expended under the program audited as a major federal program for the year ended June 30, 2024, totaled $6,148,028 or 37.55% of total federal awards expended.