Notes to SEFA
The Lakeview 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 minimis indirect cost rate.
The following program clusters, as defined by Uniform Guidance, were treated as a single program for determining major programs: Cluster Name: CFDA # Amount Child Nutrition Cluster 10.553 $81,954 10.555 198,474 10.555 65,732 $ 346,160 Special Education Cluster 84.027 $159,858 $ 159,858