Title: Basis of Presentation and Accounting
Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the Berwick Area School District (the District) 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 Requiremetns, Cost Principles, and Audit Requriements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the District, it is not intended to and does not present the financial position, changes in net position, or cash flows of the District.
The accompany Schedule has been presented on the accrual basis of accounting. Expenditures are recorded, accordingly, when incurred rather than when paid.
The District has received noncash assistance during the year ended June 30, 2024 which is included in the Schedule of Expenditures of Federal Awards.
De Minimis Rate Used: N
Rate Explanation: The District did not have any sub-recipients or pass through any funds to sub-recipients. The District elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the Berwick Area School District (the District) 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 Requiremetns, Cost Principles, and Audit Requriements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the District, it is not intended to and does not present the financial position, changes in net position, or cash flows of the District.
The accompany Schedule has been presented on the accrual basis of accounting. Expenditures are recorded, accordingly, when incurred rather than when paid.
The District has received noncash assistance during the year ended June 30, 2024 which is included in the Schedule of Expenditures of Federal Awards.
Title: Categorization of Expenditures
Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the Berwick Area School District (the District) 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 Requiremetns, Cost Principles, and Audit Requriements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the District, it is not intended to and does not present the financial position, changes in net position, or cash flows of the District.
The accompany Schedule has been presented on the accrual basis of accounting. Expenditures are recorded, accordingly, when incurred rather than when paid.
The District has received noncash assistance during the year ended June 30, 2024 which is included in the Schedule of Expenditures of Federal Awards.
De Minimis Rate Used: N
Rate Explanation: The District did not have any sub-recipients or pass through any funds to sub-recipients. The District elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.
The accompanying Schedule reflects Federal expenditures for all programs which were active during the year. The categorization of expenditures included in the accompanying Schedule is based on the Catalog of Federal Domestic Assistance (CFDA).
Title: Additional Information
Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the Berwick Area School District (the District) 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 Requiremetns, Cost Principles, and Audit Requriements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the District, it is not intended to and does not present the financial position, changes in net position, or cash flows of the District.
The accompany Schedule has been presented on the accrual basis of accounting. Expenditures are recorded, accordingly, when incurred rather than when paid.
The District has received noncash assistance during the year ended June 30, 2024 which is included in the Schedule of Expenditures of Federal Awards.
De Minimis Rate Used: N
Rate Explanation: The District did not have any sub-recipients or pass through any funds to sub-recipients. The District elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.
The District did not have any sub-recipients or pass through any funds to sub-recipients. The District elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.
Title: Identification of Major Programs
Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the Berwick Area School District (the District) 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 Requiremetns, Cost Principles, and Audit Requriements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the District, it is not intended to and does not present the financial position, changes in net position, or cash flows of the District.
The accompany Schedule has been presented on the accrual basis of accounting. Expenditures are recorded, accordingly, when incurred rather than when paid.
The District has received noncash assistance during the year ended June 30, 2024 which is included in the Schedule of Expenditures of Federal Awards.
De Minimis Rate Used: N
Rate Explanation: The District did not have any sub-recipients or pass through any funds to sub-recipients. The District elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.
As shown on the accompanying Schedule of Findings and Questioned Costs, the dollar threshold used to distinguish between type A and type B programs is seven hundred and fifty thousand ($750,000) dollars.
The Type A programs audited as major for coverage was ESSER and Title I; the amount expended under the programs audited as a major federal program for the year ended June 30, 2024, totaled $5,782,641. The amount for ESSER program was $4,716,428 or 54.37% of total federal awards expended and for the Title I was $1,066,213 or 12.29% of total federal awards expended.
Title: Medical Assistance
Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the Berwick Area School District (the District) 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 Requiremetns, Cost Principles, and Audit Requriements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the District, it is not intended to and does not present the financial position, changes in net position, or cash flows of the District.
The accompany Schedule has been presented on the accrual basis of accounting. Expenditures are recorded, accordingly, when incurred rather than when paid.
The District has received noncash assistance during the year ended June 30, 2024 which is included in the Schedule of Expenditures of Federal Awards.
De Minimis Rate Used: N
Rate Explanation: The District did not have any sub-recipients or pass through any funds to sub-recipients. The District elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.
Access reimbursement received under CFDA #93.778, Revenue Code 8810 are classified as fee-for-service revenues and are not recognized as federal awards for the purpose of the Schedule of Expenditures of Federal Awards.