Notes to SEFA
Mifflinburg Area School District (the “District”) is the reporting entity for financial reporting purposes as defined in Note 1B to the District’s basic financial statements. For purposes of preparing the schedules of expenditures of federal awards, the District’s reporting entity is the same that was used for financial reporting.
The accompanying Schedule of Expenditures of Federal Awards includes the grant activity of the District and is presented using the accrual basis of accounting, which is described in Note 1E to the District’s basic financial statements. The District did not use the 10% de minimis indirect cost rate.
The 2025 threshold for determining Type A and Type B programs is $750,000. The School District had 1 type A program, Child Nutrition Cluster, CFDA numbers 10.553, 10.555, 10.556 and 10.559, which was tested within the last two years, so a type B Program was selected for further testing, Title 1 – Grants to Local Education Agencies, CFDA number 84.010, with total federal expenditures of $394.894, and accounted for 23.5% of total expenditures.
Access reimbursement received under ALN #93.778, Revenue Code 8810 are classified as fee-for-service revenues and are not recognized as federal awards for the purpose of the Schedule of Expenditures of Federal Awards.