Title: Note 3. Source Codes
Accounting Policies: Note 1. Basis of PresentationThe accompanying schedule of expenditures of federal awards presents the activity of federal award programs administered by the District, using the accrual basis of accounting. Federal awards that are included in the schedule may be received directly from federal agencies, as well as federal awards that are passed through from other government agencies. The information is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements.Non-monetary assistance is reported in the schedule at the fair market value of commodities received, which is provided by the State of Pennsylvania.During the year ended June 30, 2022 the District received funds from the following pass-through entities which are identifiable in the accompanying schedule as:Pennsylvania Department of Education (PDE)Pennsylvania Department of Agriculture (PDA)Pennsylvania Commission on Crime and Delinquency (PCCD)BLaST Intermediate Unit 17 (BLaST IU #17)Intermediate Unit 13 (IU #13)
De Minimis Rate Used: N
Rate Explanation: Note 2. Indirect Cost RateIndirect 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 District has elected not to use the 10 percent de minimus indirect cost rate as allowed under Uniform Guidance. Matching costs (the District's share of certain program costs) are not included in the reported expenditures.did not use the de minimis cost rate.
Note 3. Source CodesThe accompanying schedule of expenditures of federal awards presents a column with the source code. The sources are as follows:Source CodesType of FundingDDirectIIndirectSState share
Title: Note 4. Non-Monetary Federal Program
Accounting Policies: Note 1. Basis of PresentationThe accompanying schedule of expenditures of federal awards presents the activity of federal award programs administered by the District, using the accrual basis of accounting. Federal awards that are included in the schedule may be received directly from federal agencies, as well as federal awards that are passed through from other government agencies. The information is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements.Non-monetary assistance is reported in the schedule at the fair market value of commodities received, which is provided by the State of Pennsylvania.During the year ended June 30, 2022 the District received funds from the following pass-through entities which are identifiable in the accompanying schedule as:Pennsylvania Department of Education (PDE)Pennsylvania Department of Agriculture (PDA)Pennsylvania Commission on Crime and Delinquency (PCCD)BLaST Intermediate Unit 17 (BLaST IU #17)Intermediate Unit 13 (IU #13)
De Minimis Rate Used: N
Rate Explanation: Note 2. Indirect Cost RateIndirect 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 District has elected not to use the 10 percent de minimus indirect cost rate as allowed under Uniform Guidance. Matching costs (the District's share of certain program costs) are not included in the reported expenditures.did not use the de minimis cost rate.
Note 4. Non-Monetary Federal ProgramThe District is the recipient of a federal award program that does not result in cash receipts or disbursements termed a "non-monetary program". During the year ended June 30, 2022, the District received $45,695 worth of commodities under the National School Lunch Program (Assistance Listing #10.555).
Title: Note 5. Subrecipients
Accounting Policies: Note 1. Basis of PresentationThe accompanying schedule of expenditures of federal awards presents the activity of federal award programs administered by the District, using the accrual basis of accounting. Federal awards that are included in the schedule may be received directly from federal agencies, as well as federal awards that are passed through from other government agencies. The information is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements.Non-monetary assistance is reported in the schedule at the fair market value of commodities received, which is provided by the State of Pennsylvania.During the year ended June 30, 2022 the District received funds from the following pass-through entities which are identifiable in the accompanying schedule as:Pennsylvania Department of Education (PDE)Pennsylvania Department of Agriculture (PDA)Pennsylvania Commission on Crime and Delinquency (PCCD)BLaST Intermediate Unit 17 (BLaST IU #17)Intermediate Unit 13 (IU #13)
De Minimis Rate Used: N
Rate Explanation: Note 2. Indirect Cost RateIndirect 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 District has elected not to use the 10 percent de minimus indirect cost rate as allowed under Uniform Guidance. Matching costs (the District's share of certain program costs) are not included in the reported expenditures.did not use the de minimis cost rate.
Note 5. SubrecipientsNo amounts were provided to subrecipients.