Notes to SEFA
Title: NONMONETARY FEDERAL AWARDS – DONATED COMMODITIES
Accounting Policies: The federal programs as listed in the schedule of expenditures of federal awards are accounted for
by 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.
De Minimis Rate Used: N
Rate Explanation: The Intermediate Unit has not elected to use the 10 percent de minimis indirect cost rate allowed
under the Uniform Guidance.
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 Assistance Listing Number 10.555 represent surplus food consumed by the
Intermediate Unit during the 2022-2023 fiscal year. The Intermediate Unit has no food commodities
in inventory as of June 30, 2023.
Title: ACCESS PROGRAM
Accounting Policies: The federal programs as listed in the schedule of expenditures of federal awards are accounted for
by 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.
De Minimis Rate Used: N
Rate Explanation: The Intermediate Unit has not elected to use the 10 percent de minimis indirect cost rate allowed
under the Uniform Guidance.
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, 2023 was $332,504
Title: RISK-BASED AUDIT APPROACH
Accounting Policies: The federal programs as listed in the schedule of expenditures of federal awards are accounted for
by 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.
De Minimis Rate Used: N
Rate Explanation: The Intermediate Unit has not elected to use the 10 percent de minimis indirect cost rate allowed
under the Uniform Guidance.
The 2023 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 June
30, 2023, totaled $19,981,698 or 94.88% of total federal awards.