Notes to SEFA
The accompanying schedule of expenditures of federal awards (the schedule) presents the activity of federal award programs administered by the District, using the accrual basis of accounting. Federal awards that are included in the schedule may be received directly from federal agencies, as well as federal awards that are passed through from other government agencies. The information is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements. Non-monetary assistance is reported in the schedule at the fair market value of commodities received, which is provided by the State of Pennsylvania. During the year ended June 30, 2025 the District received funds from the following pass-through entities which are identifiable in the accompanying schedule as: Pennsylvania Department of Education (PDE) Pennsylvania Department of Agriculture (PDA) BLaST Intermediate Unit 17 (BLaST IU #17) Intermediate Unit 13 (IU #13)
Indirect costs are included in the reported expenditures to the extent that such costs are included in the Federal financial reports used as the source for the data presented. The de minimis election allows the District to allocate 10% of indirect costs to grants with periods ending on or before September 30, 2025 and 15% of indirect costs to grant with periods after September 30, 2025. The District does not use the de minimis election.
The accompanying schedule of expenditures of federal awards presents a column with the source code. The sources are as follows: Source Codes Type of Funding D Direct I Indirect S State share
The District is the recipient of a federal award program that does not result in cash receipts or disbursements termed a "non-monetary program". During the year ended June 30, 2025, the District received $36,408 worth of commodities under the National School Lunch Program (Assistance Listing #10.555). The District also received $217,423 worth of in-kind services under the Special Education Grants to States (IDEA) (Assistance listing #84.027).
No amounts were provided to subrecipients.