Notes to SEFA
The schedule of expenditures of federal and certain state awards of the Hazleton Area School District are presented on the modified accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the Union Grant Guidance. Therefore, some amounts may differ from amounts presented in, or used in the presentation of the basic financial statements.
The school district has not elected to use the 10% de minimis indirect cost rate as allowed in the Uniform Guidance. Section 414.
As shown on the accompanying Schedule of Findings and Questioned Costs, the dollar threshold used to distinguish between type A and type B programs were seven hundred ninety-eight thousand eight hundred forty three ($798,843) dollars. The District had three major programs, Title I, which is CFDA number 84.010 with total federal expenditures of $6,393,144 which covers 24.0% of federal expenditures, Title IV, which is CFDA number 84.424 with total expenditures of $1,849,131 which covers 6.9% of federal expenditures, and Education Stabilization Fund, which is CFDA number 84.425 with total expenditures of $3,827,297, which covers 14.4% of federal expenditures.