Notes to SEFA
An estensive compliance test, as required by Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) was performed on the Adult Education - Basic Grants to States; Maternal, Infant, and Early Childhood Home Visiting Grant; Preventive Health and Health Services Block Grant; and the Improving Student Health and Academic Achievement through Nutrition, Physical Activity and the Management of Chronic Conditions in Schools Programs, which represents 22% of the total expenditures reflected on the Scheudle of Expenditures of Federal Awards. Adult Education - Basic Grants to States; Maternal, Infant, and Early Childhood Home Visiting Grant; Preventive Health and Health Services Block Grant; and the Improving Student Health and Academic Achievement through Nutrition, Physical Activity and the Management of Chronic Conditions in Schools Programs exceeds $4,673,982, and, therefore, represent the only programs to which the specific compliance requirements must be applied.
The Intermediate Unit had $183,109 deferred revenue for the ACCESS program as of June 30, 2024. During the current year, the Intermediate Unit received $97,982 for the ACCESS program. The ACCESS program is the medical assistance (MA) program that reimburses school entities for direct, eligible health-related services provided to MA enrolled, special needs children. These reimbursements are classified as federal money in the Intermediate Unit's account code structure; however, these funds are not restricted in use like other federal monies. ACCESS reimbursements are classified as fee-for-service revenues, and are not considered federal financial assistance; which results in ACCESS funds not being reported on the Intermediate Unit's Schedule of Expenditures of Federal Awards. Expenditures totaling $271,723 were recognized in the current year. As a result, as of June 30, 2025, the Intermediate Unit had $9,368 of deferred revenue for the ACCESS program.