Notes to SEFA
The Union City Area School District (the “District”) is the reporting entity for financial reporting purposes as defined in Note 1 to the District’s financial statements.
The accompanying schedule of expenditures of federal awards has been prepared on the basis of accounting practices prescribed or permitted by the Manual of Accounting and Related Financial Procedures for Pennsylvania School Systems, issued by the Pennsylvania Department of Education. These practices, as they apply to the District, are in conformity with U.S. generally accepted accounting principles. The District did not use the 10% de minimus indirect cost rate.
The following program clusters, as defined by Uniform Guidance, were treated as a single program for determining major programs: Child Nutrition Cluster 10.553 $ 256,236 10.555 630,951 10.555 65,199 $ 952,386 Special Education Cluster (IDEA) 84.027 $ 282,408 84.173 3,285 $ 285,693
Cluster Name: Special Education (IDEA) 84.027 - 282,408; 84.173 - 3,285 = $285,693