Notes to SEFA
The federal programs as listed in the schedule of expenditures of federal awards are accounted for by the District in the General Fund for U.S. Department of Education, U.S. Department of Health and Human Services, U.S. Department of Homeland Security, and U.S. Department of Treasury programs and in the Food Service Fund for U.S. Department of Agriculture programs.
The District used the modified accrual method of recording transactions. Revenues are recorded when measurable and available. Expenditures are recorded when incurred.
Donated food has been valued according to market value estimates provided by the U.S.D.A.
U.S. Department of Education - Funds passed through the Pennsylvania Department of Education under Title I are used primarily to provide education to economically disadvantaged children. Funds received under other grants are used to support instructional programs. U.S. Department of Agriculture - Funds passed through the Pennsylvania Departments of Education and Agriculture are to provide nutritional meals to economically disadvantaged children.
The Distrit has not elected to use the 10% de minimis indirect cost rate as allowed in the Uniform Guidance, Section 414.