Notes to SEFA
Title: SCOPE OF THIS SCHEDULE
Accounting Policies: The DCIU uses the modified accrual method of recording transactions except as noted for the accounting of donated commodities in Note C. Revenues are recorded when measurable and available. Expenditures are recorded when incurred.
De Minimis Rate Used: N
Rate Explanation: The DCIU did not use the federal de minimis indirect cost rate of 10 percent on their federal grants for the year ended June 30, 2024.
The schedule of expenditures of federal awards reflects federal expenditures for all individual grants which were active during the fiscal year.
Title: BASIS OF ACCOUNTING
Accounting Policies: The DCIU uses the modified accrual method of recording transactions except as noted for the accounting of donated commodities in Note C. Revenues are recorded when measurable and available. Expenditures are recorded when incurred.
De Minimis Rate Used: N
Rate Explanation: The DCIU did not use the federal de minimis indirect cost rate of 10 percent on their federal grants for the year ended June 30, 2024.
The DCIU uses the modified accrual method of recording transactions except as noted for the accounting of donated commodities in Note C. Revenues are recorded when measurable and available. Expenditures are recorded when incurred.
Title: NONMONETARY FEDERAL AWARDS - DONATED FOOD
Accounting Policies: The DCIU uses the modified accrual method of recording transactions except as noted for the accounting of donated commodities in Note C. Revenues are recorded when measurable and available. Expenditures are recorded when incurred.
De Minimis Rate Used: N
Rate Explanation: The DCIU did not use the federal de minimis indirect cost rate of 10 percent on their federal grants for the year ended June 30, 2024.
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, National School Lunch Program, include surplus food consumed by the DCIU during the 2023 - 2024 fiscal year.
Title: ACCESS PROGRAM
Accounting Policies: The DCIU uses the modified accrual method of recording transactions except as noted for the accounting of donated commodities in Note C. Revenues are recorded when measurable and available. Expenditures are recorded when incurred.
De Minimis Rate Used: N
Rate Explanation: The DCIU did not use the federal de minimis indirect cost rate of 10 percent on their federal grants for the year ended June 30, 2024.
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, 2024 was $1,489,253.
Title: EMERGENCY ASSISTANCE TO NON-PUBLIC SCHOOL ELEMENTARY AND SECONDARY SCHOOL EMERGENCY RELIEF
Accounting Policies: The DCIU uses the modified accrual method of recording transactions except as noted for the accounting of donated commodities in Note C. Revenues are recorded when measurable and available. Expenditures are recorded when incurred.
De Minimis Rate Used: N
Rate Explanation: The DCIU did not use the federal de minimis indirect cost rate of 10 percent on their federal grants for the year ended June 30, 2024.
The Emergency Assistance to Non-Public School Elementary and Secondary School Emergency Relief reimbursements are federal source revenues but are classified as fee-for-service and are not considered federal financial assistance. The amount of Emergency Assistance to Non-Public School Elementary and Secondary School Emergency Relief funding recognized for the year ended June 30, 2024 was $7,553,213.
Title: INDIRECT COST RATE
Accounting Policies: The DCIU uses the modified accrual method of recording transactions except as noted for the accounting of donated commodities in Note C. Revenues are recorded when measurable and available. Expenditures are recorded when incurred.
De Minimis Rate Used: N
Rate Explanation: The DCIU did not use the federal de minimis indirect cost rate of 10 percent on their federal grants for the year ended June 30, 2024.
The DCIU did not use the federal de minimis indirect cost rate of 10 percent on their federal grants for the year ended June 30, 2024.