Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards has been presented on the accrual basis of accounting. Expenditures are recorded, accordingly, when incurred rather than when paid. The non-cash expenditures of $32,501 reported under CFDA No. 10.555, Value of USDA Commodities (Food Commodities), represent the value of food commodity distributions calculated using the U.S. Department of Agriculture, Food and Nutrition Service Commodity Price List. These food commodities were received from the Pennsylvania Department of Agriculture, Bureau of Food Distribution for the year ended June 30, 2025.
The accompanying Schedule of Expenditures of Federal Awards reflects federal expenditures for all programs which were active during the year. The categorization of expenditures included in the accompanying Schedule of Expenditures of Federal Awards is based on the Catalog of federal Domestic Assistance (CFDA). Changes in the categorization of expenditures occur based on revisions to the CFDA, which are issued in June and December of each year.
The School District did not have any sub-recipients or pass through and funds to sub-recipients. The School District elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.
As shown on the accompanying Schedule of Findings and Questioned Costs, the dollar threshold used to distinguish between type A and type B programs were seven hundred and fifty thousand ($750,000) dollars. The District had one major program Child Nutrition Cluster, CFDA numbers 10.553, 10.555, 10.556, 10.559, and 10.582 with total federal expenditures of $1,085,639 which covers 52% of the federal expenditures.