Notes to SEFA
Federal Revenue Recognized per Schedule of Expenditures of Federal Awards $14,687,796; Add: Medical Assistance-ACCESS 654,978; Add: Emergency Assistance to Nonpublic School (EANS) 1,401,314. Federal Revenue Recognized in Basic Financial Statements $16,744,088.
An extensive compliance test, as required by the Uniform Guidance, was performed on the Special Education Cluster (Special Education - Grants to States; Special Education - Preschool Grants), which represents 88% of the total expenditures reflected on the Schedule of Expenditures of Federal Awards. The Special Education Cluster (Special Education-Grants to States; Special Education-Preschool Grants) exceeds $2,937,559 and, therefore, respresents the program which the specific compliance requirements must be applied.
The Intermediate Unit was instructed not to include EANS funding on the Schedule of Expenditures of Federal Awards. These reimbursements are classified as federal money in the Intermediate Unit's account code structure. Expendiutres totaling $1,401,314 were recognized in the current year and received $1,521,200. The Intermediate Unit had $119,886 of deferred revenue for the EANS program as of June 30, 2024. As a result, as of June 30, 2025, the Intermediate Unit had deferred revenue of $0 for the EANS funds.