Notes to SEFA
Title: Access Program
Accounting Policies: The federal programs as listed in the schedule of expenditures of federal awards are accounted forby the Intermediate Unit in the governmental funds and proprietary funds. The Intermediate Unit uses the modified accrual method of recording transactions except a noted for the accounting of donated commodities in Note C. Revenues are recorded when measurable and available. Expenditures are recorded when incurred. 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 offederal awards under Assistance Listing Number 10.555 represent surplus food consumed by theIntermediate Unit during the 2021-2022 fiscal year. The Intermediate Unit has no food commoditiesin inventory as of June 30, 2022. The 2022 Threshold for determining Type A programs is $750,000. Two Type A programs were audited as major. The amount expended under programs audited as major federal programs for the year ended June30, 2022, totaled $18,576,610 or 95.64% of total federal awards.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
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, 2022 was $2,639,320.