Notes to SEFA
Title: REPORTING ENTITY
Accounting Policies: The accompanying schedule of expenditures of federal awards has been prepared on the basis of accounting practices prescribed or permitted by the Manual of Accounting and Related Financial Procedures for Pennsylvania School Systems, issued by the Pennsylvania Department of Education. These practices, as they apply to the School District, are in conformity with U.S. generally accepted accounting principles. The District did not use the 10% de minimis indirect cost rate.
De Minimis Rate Used: N
Rate Explanation: Auditee did not use de minimis cost rate
The Woodland Hills School District (the "School District") is the reporting entity for financial reporting purposes as defined in Note 1 to the School District's financial statements.
Title: BASIS OF ACCOUNTING
Accounting Policies: The accompanying schedule of expenditures of federal awards has been prepared on the basis of accounting practices prescribed or permitted by the Manual of Accounting and Related Financial Procedures for Pennsylvania School Systems, issued by the Pennsylvania Department of Education. These practices, as they apply to the School District, are in conformity with U.S. generally accepted accounting principles. The District did not use the 10% de minimis indirect cost rate.
De Minimis Rate Used: N
Rate Explanation: Auditee did not use de minimis cost rate
The accompanying schedule of expenditures of federal awards has been prepared on the basis of accounting practices prescribed or permitted by the Manual of Accounting and Related Financial Procedures for Pennsylvania School Systems, issued by the Pennsylvania Department of Education. These practices, as they apply to the School District, are in conformity with U.S. generally accepted accounting principles. The District did not use the 10% de minimis indirect cost rate.
Title: CORRECTION TO PRIOR REPORT
Accounting Policies: The accompanying schedule of expenditures of federal awards has been prepared on the basis of accounting practices prescribed or permitted by the Manual of Accounting and Related Financial Procedures for Pennsylvania School Systems, issued by the Pennsylvania Department of Education. These practices, as they apply to the School District, are in conformity with U.S. generally accepted accounting principles. The District did not use the 10% de minimis indirect cost rate.
De Minimis Rate Used: N
Rate Explanation: Auditee did not use de minimis cost rate
The amount related to Grant number 33867 passed through Pennsylvania Commission on Crime and Delinquency for ALN 21.019 in the amount of $190,558 was improperly left off of the Schedule of Expenditures of Federal Awards for the year ending June 30, 2021.