Title: BASIS OF PRESENTATION
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to the reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business for amounts reported as expenditures in prior years.
De Minimis Rate Used: N
Rate Explanation: The expenditures in the accompanying schedule of expenditures of federal awards include an allocation of indirect costs. The Intermediate Unit has a negotiated indirect cost rate of 8.00% with the Pennsylvania Department of Education that is used to charge indirect costs to its federal programs, therefore, the Intermediate Unit does not utilize the 10% de minimis indirect cost rate.
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal awards activity of the under programs of the federal government for the year ended June 30, 2024. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the , it is not intended to and does not present the financial position, changes in net position, or cash flows of the Berks County Intermediate Unit.
Title: ACCESS PROGRAM
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to the reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business for amounts reported as expenditures in prior years.
De Minimis Rate Used: N
Rate Explanation: The expenditures in the accompanying schedule of expenditures of federal awards include an allocation of indirect costs. The Intermediate Unit has a negotiated indirect cost rate of 8.00% with the Pennsylvania Department of Education that is used to charge indirect costs to its federal programs, therefore, the Intermediate Unit does not utilize the 10% de minimis indirect cost rate.
The Intermediate Unit participates in the ACCESS Program which 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 classified as fee-for-service and recognized for the year ended June 30, 2024 was $1,035,317.
Title: ORGANIZATION AND SCOPE
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to the reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business for amounts reported as expenditures in prior years.
De Minimis Rate Used: N
Rate Explanation: The expenditures in the accompanying schedule of expenditures of federal awards include an allocation of indirect costs. The Intermediate Unit has a negotiated indirect cost rate of 8.00% with the Pennsylvania Department of Education that is used to charge indirect costs to its federal programs, therefore, the Intermediate Unit does not utilize the 10% de minimis indirect cost rate.
The Intermediate Unit recognized 38% of its total revenue in the form of federal financial assistance
Title: PROGRAM DISCLOSURES
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to the reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business for amounts reported as expenditures in prior years.
De Minimis Rate Used: N
Rate Explanation: The expenditures in the accompanying schedule of expenditures of federal awards include an allocation of indirect costs. The Intermediate Unit has a negotiated indirect cost rate of 8.00% with the Pennsylvania Department of Education that is used to charge indirect costs to its federal programs, therefore, the Intermediate Unit does not utilize the 10% de minimis indirect cost rate.
Child Care and Development Fund Cluster
U.S. Department of Health and Human Services
Child Care and Development Block Grants passed through the Pennsylvania Department of Human Services are used to help certain low-income families access child care and to improve the quality of child care for all children.
Head Start Cluster
U.S. Department of Health and Human Services
Head Start Program funds passed through the Pennsylvania Department of Human Services and Office of Head Start used to promote school readiness by enhancing the social and cognitive development of low-income children by providing comprehensive health, educational, nutritional, and social services for economically disadvantaged children and their parents.
Medicaid Cluster
U.S. Department of Health and Human Services
Medical Assistance funds passed through the Pennsylvania Department of Human Services for provision of services to students eligible for Access Programs.
Special Education Cluster
U.S. Department of Education
Special Education Grants to States and Special Education Preschool Grants are funds passed through the Pennsylvania Department of Education for the education of the children with disabilities.
Workforce Innovation and Opportunity Cluster
U.S. Department of Labor
Workforce Innovation and Opportunity Act Dislocated Worker Formula Grant funds passed through the County of Berks are used to help dislocated workers become reemployed. It provides them with job search assistance, career services, and/or training that builds their skills to meet labor market needs.
Other Programs
U.S. Department of Education
Title I funds passed through the Pennsylvania Department of Education to improve the educational opportunities of educationally deprived children by helping them succeed in the regular school program, attain grade level proficiency, and improve achievements in basic and more advanced skills.
Supporting Effective Instruction State Grants passed through the Pennsylvania Department of Education to increase student academic achievement consistent with challenging State academic standards; improve the quality and effectiveness of teachers, principals, and other school leaders; increase the number of teachers, principals, and other school leaders who are effective in improving student academic achievement in schools; and provide low-income and minority students greater access to effective teachers, principals, and other school leaders.
Governor’s Emergency Relief Funds passed through the Pennsylvania Department of Education provide local educational agencies (LEAs), institutions of higher education (IHEs), and other education-related entities with emergency assistance as a result of the Coronavirus Disease 2019 (COVID-19).
American Rescue Plan - Elementary and Secondary School Emergency Relief - Homeless Children and Youth passed through the Pennsylvania Department of Education to identify homeless children and youth, to provide homeless children and youth with wrap-around services to address the challenges of COVID-19, and to enable homeless children and youth to attend school and fully participate in school activities.
Education of Homeless Children and Youth are funds passed through the Pennsylvania Department of Education used to facilitate the education of homeless children and youth.
Rehabilitation Services Vocational Rehabilitation Grants to States passed through the Pennsylvania Department of Education is used to providing vocational rehabilitation services to eligible individuals with disabilities under an individualized plan for employment.
U.S. Department of Health and Human Services
Every Student Succeeds Act/Preschool Development Grants passed through the Pennsylvania Department of Human Services are used to assess the statewide early childhood birth through five system and service needs and to create a strategic plan that identifies statewide goals for future years.
Temporary Assistance to Needy Families passed through the Pennsylvania Department of Education is used to provide services to pregnant and parenting teens.
Cooperative Agreements to Promote Adolescent Health through School-Based HIV/STD Prevention and School-Based Surveillance passed through the Pennsylvania Department of Education are used to to improve the health and well-being of our nation’s youth by working with education and health agencies, and other organizations to reduce HIV, STD, teen pregnancy, and related risk behaviors among middle and high school students.
U.S. Department of Agriculture
Child and Adult Food Care Program are funds passed through the Pennsylvania Department of Education to provide breakfast, lunch, and afternoon snacks.
Federal Communication Commission
Emergency Connectivity Fund provides funding for schools and libraries for the purchase, during the coronavirus (COVID-19) pandemic, of connected devices and broadband connections for use by students, school staff, and library patrons for primarily educational purposes while they are at locations other than schools and libraries.