Audit 365098

Title: 3. NONMONETARY FEDERAL AWARDS – DONATED FOOD Accounting Policies: 1. FEDERAL EXPENDITURES The Schedule of Expenditures of Federal Awards reflects federal expenditures for all individual grants which were active during the fiscal year. Additionally, the Schedule reflects expenditures for certain state grants. 2. BASIS OF ACCOUNTING The District uses the modified accrual method of recording transactions. Revenues are recorded when measurable and available. Expenditures are recorded when incurred. De Minimis Rate Used: N Rate Explanation: 5. INDIRECT COSTS 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 National School Lunch Program and passed through the Pennsylvania Department of Agriculture represent federal surplus food consumed by the District during the 2023 fiscal year.

Title: 4. ACCESS PROGRAM Accounting Policies: 1. FEDERAL EXPENDITURES The Schedule of Expenditures of Federal Awards reflects federal expenditures for all individual grants which were active during the fiscal year. Additionally, the Schedule reflects expenditures for certain state grants. 2. BASIS OF ACCOUNTING The District uses the modified accrual method of recording transactions. Revenues are recorded when measurable and available. Expenditures are recorded when incurred. De Minimis Rate Used: N Rate Explanation: 5. INDIRECT COSTS 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 December 31, 2023 was $797,668.