Notes to SEFA
The District received non-monetary assistance from the U.S. Department of Agriculture (“USDA”) of $61,896 in the form of commodities. These commodities are valued at the USDA’s approximate costs. During the 2024 - 2025 fiscal year, the District used $62,951 in commodities and established a year-end inventory of $286 at June 30, 2025. The amount recognized as revenue in the schedule of expenditures of federal awards, under the USDA heading, represents the commodities used versus the commodities received, which are recognized as revenue in the basic financial statements.
IDEA federal revenue passed through Colonial Intermediate Unit 20 in the amount of $281,563 has been reported as local revenue in the financial statements.
The ACCESS Program is a medical assistance program that reimburses local educational agencies for direct eligible health-related services provided to enrolled special needs students. Reimbursements are federal source revenues but are classified as fee-for-service and are not considered federal financial assistance. The amount of ACCESS funding recognized for the year ended June 30, 2025 was $7,551.