Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards has been presented on the accrual basis of accounting. Expenditures are recorded, accordingly, when incurred rather than paid. The non-cash expenditures ($26,046) reported under CFDA No. 10.555, Value of USDA Commodities (Food Commodities), represent the value of food commodity distributions calculated using the U.S. Department of Agriculture, Food and Nutrition Service Commodity Price List. The food commodities were received from the Pennsylvania Department of Agriculture, Bureau of Food Distribution for the year ended June 30, 2024.
The accompanying Schedule of Expenditures of Federal Awards reflects federal expenditures for all programs which were active during the year. The categorization of expenditures included in the accompanying Schedule of Expenditures of Federal Awards is based on the Catalog of federal Domestic Assistance (CFDA). Changes in the categorization of expenditures occur based on revisions to the CFDA, which are issued in June and December of each year.
The School District did not have an sub-recipients or pass through and funds to sub-recipients. The school District elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The School District had received notice from Pennsylvania Commission on Crime and Delinquency (PCCD) for the School District's June 30, 2023 report regarding incorrect CFDA numbers being assigned to various funds and this error has been corrected for the current Schedule of Expenditures of Federal Awards and all revenues, expenses, deferred and accrued amounts are assigned to the correct CFDA number for the current fiscal year.
As shown on the accompanying Schedule of Expenditures and Questioned Costs, the dollar threeshold used to distinguish between type A and type B programs were seven hundred and fifity thousnd ($750,000) dollars. The District had two major programs, Education Stabilization Fund, CFDA Number 84.425 with total federal expenditures of $1,818,412 which cover 41% of the federal expenditures and Child Nutrition Cluster, CFDA numbers 10.553, 10.555, 10.556, 10.559, and 10.582 with total expenditures of $1,196,496 which covers 27% of the federal expenditures.