Notes to SEFA
The schedule of expenditures of federal awards reflects the federal expenditures for all individual grants which were active during the fiscal year.
The District 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 Federal AL Number #10.555 Value of U.S.D.A. Donated Commodities represent surplus food consumed by the District during the 2025 fiscal year.
The School District has not elected to use the de minimis indirect cost rate as allowed in the Uniform Guidance, Section 414.