Notes to SEFA
The accompanying schedule of expenditures of federal awards presents the activity of all federal financial assistance programs of the Intermediate Unit. The Intermediate Unit reporting entity is defined in Note 1 to the Intermediate Unit’s financial statements. Federal financial assistance passed through other government agencies is included on the schedule.
The accompanying schedule of expenditures of federal awards is a summary of the activity of the Intermediate Unit’s federal award programs presented using the modified accrual basis of accounting as described in the financial statements.
The schedule of expenditures of federal awards reflects federal expenditures for all individual grants, which were active during the fiscal year.
The Intermediate Unit provided federal awards to subrecipients as follows: Program: Special Education Grants to States, ALN: 84.027, Amount = $16,937,877 Program: Special Education Preschool Grants, ALN: 84.173, Amount = $65,037 Total = $17,002,914
The Intermediate Unit has not elected to use the de minimis indirect cost rate as allowed in Uniform Guidance, Section 414.