Notes to SEFA
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 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: N
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 under
Assistance Listing #10.555 National School Lunch Program and passed through the Pennsylvania Department of
Agriculture represent federal surplus food consumed by the District during the 2023-2024 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 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: N
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 $75,000.