Notes to SEFA
TThe schedule of expenditures of federal awards reflects federal expenditures for all individual grants which were active during the fiscal year.
The DCIU uses the modified accrual method of recording transactions except as noted for the accounting of donated commodities in Note C. Revenues are recorded when measurable and available. Expenditures are recorded when incurred.
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 ALN 10.555, National School Lunch Program, include surplus food consumed by the DCIU during the 2024 - 2025 fiscal year.
The ACCESS Program is a medical 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 $1,036,315
The DCIU did not use the federal de minimis indirect cost rate of 10% on their federal grants for the year ended June 30, 2025.