Notes to SEFA
The accompanying schedule of expenditures of federal awards (schedule) includes the federal award activity of the School District under programs of the federal government for the year ended June 30, 2025. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the schedule presents only a selected portion of the operations of the School District, it is not intended to and does not present the financial position, changes in net position, or cash flows of the School District. Expenditures reported on the schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. Negative amounts (if any) shown on the schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available.
Indirect costs may be included in the reported expenditures, to the extent that they are included in the federal financial reports used as the source for the data presented. The School District has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. Matching costs (the School District’s share of certain program costs) are not included in the reported expenditures.
The source code “I” indicates funds received indirectly. The source code “D” indicates funds received directly.
Reconciling items between the total amount received per the Schedule and the total federal amount received on the Pennsylvania Department of Education Audit Confirmation of Subsidy Payments (Confirmation), are as follows: Amount received per Schedule $ 1,748,444 Add: Refunds 10,805 Less: Direct Aid (8,350) Less: Noncash (28,604) Less: Other local funds Penn State (2,997) AFHK (138,792) BLAST (196,198) NEIU19 (2,149) $ 1,382,159