Notes to SEFA
The School District of the City of York (the “District”) is the reporting entity for financial reporting purposes as defined in Note 1B to the District’s basic financial statements. For purposes of preparing the Schedule of Expenditures of Federal Awards, the District’s reporting entity is the same that was used for financial reporting.
The accompanying Schedule of Expenditures of Federal Awards included the grant activity of the School District and is presented using the accrual basis of accounting, which is described in Note 1D to the District’s basic financial statements. The School District did not use the 10% de minimis indirect cost rate.
The 2025 threshold for determining Type A and Type B programs is $750,000. The following program was audited as major: ALN 10.553 / 10.555 / 10.559 / 10.582 Child Nutrition Cluster, ALN 84.027 / 84.173 IDEA, and ALN 84.010 Title I. The amount expended under the program audited as a major federal program for the year ended June 30, 2025, totaled $13,497,162 or 56.3% of total federal awards expended.