Notes to SEFA
The schedule of expenditures of federal awards reflects federal expenditures for all individual grants which were active during the fiscal year.
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 Number 10.555 includes surplus food consumed by the District during the 2024-2025 fiscal year.
Two of the District’s bonds qualify for subsidies under the Build America Bonds program of the American Recovery and Reinvestment Act. These subsidy payments are not considered federal financial assistance. The amount of subsidy funding recognized for the year ended June 30, 2025 was $1,354,837.
The ACCESS Program is a medial 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, 2025 was $551,069.