Notes to SEFA
Title: Federal Expenditures
Accounting Policies: The District uses the modified accrual method of recording transactions except as noted for the accounting
of donated commodities in Note 3. Revenues are recorded when measurable and available. Expenditures
are recorded when incurred.
De Minimis Rate Used: Y
Rate Explanation: The District has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform
Guidance.
The Schedule of Expenditures of Federal Awards reflects federal expenditures for all individual grants which were active during the fiscal year.
Title: Nonmoetary Federal Awards - Dontaed Food
Accounting Policies: The District uses the modified accrual method of recording transactions except as noted for the accounting
of donated commodities in Note 3. Revenues are recorded when measurable and available. Expenditures
are recorded when incurred.
De Minimis Rate Used: Y
Rate Explanation: The District has elected not to use the 10-percent de minimis indirect cost rate as 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 and
Certain State Grants under ALN 10.555 USDA Commodities represent federal surplus food consumed by the
District during the 2023-2024 fiscal year.
Title: Access Program
Accounting Policies: The District uses the modified accrual method of recording transactions except as noted for the accounting
of donated commodities in Note 3. Revenues are recorded when measurable and available. Expenditures
are recorded when incurred.
De Minimis Rate Used: Y
Rate Explanation: The District has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform
Guidance.
The District 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 recognized for the year ended
June 30, 2024 was $446,574.