Notes to SEFA
The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of the Shaler Area School District (School District) under programs of the federal government for the year ended June 30, 2025. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the School District, it is not intended to and does not present the financial position, changes in net position, or cash flows of the School District.
During the preparation of the current year’s Schedule, management received correspondence from the Pennsylvania Department of Agriculture indicating that its records reflect federal expenditures of approximately $174,336 under the National School Lunch Program (ALN 10.555) passed through the Pennsylvania Department of Agriculture for the fiscal year ended June 30, 2024, compared to $150,152 reported in the District’s Schedule for that period. The Department noted that this difference is not within its acceptable 10% margin and requested that the Schedule be updated to reflect the amount passed through the Pennsylvania Department of Agriculture. These expenditures continue to relate to federal award activity for the fiscal year ended June 30, 2024, and therefore are not included in the current year’s Schedule. In accordance with 2 CFR 200.502(a), federal expenditures are to be reported on the Schedule in the fiscal year in which the activity related to the federal award occurs. Management agrees that the expenditures per the prior Schedule should have been $174,336, however as this had no material impact on the Schedule or major program determination for June 30, 2024, the Schedule will not be reissued.