Notes to SEFA
Title: Categorization of Expenditures
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards has been presented onthe accrual basis of accounting. Expenditures are recorded, accordingly, when incurredrather than when paid. The non-cash expenditures of $32,749 reported under CFDA No. 10.555, Value ofUSDA Commodities (Food Commodities), represent the value of food commoditydistributions calculated using the U.S. Department of Agriculture, Food and NutritionService Commodity Price List. These food commodities were received from thePennsylvania Department of Agriculture, Bureau of Food Distribution for the year endedJune 30, 2022.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The accompanying Schedule of Expenditures of Federal Awards reflects 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 accompanying Schedule of Expenditures of Federal Awards reflects CFDA changes issued through July 2022.
Title: Identification of Major Programs
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards has been presented onthe accrual basis of accounting. Expenditures are recorded, accordingly, when incurredrather than when paid. The non-cash expenditures of $32,749 reported under CFDA No. 10.555, Value ofUSDA Commodities (Food Commodities), represent the value of food commoditydistributions calculated using the U.S. Department of Agriculture, Food and NutritionService Commodity Price List. These food commodities were received from thePennsylvania Department of Agriculture, Bureau of Food Distribution for the year endedJune 30, 2022.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
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 two major programs, Title I Grants to Local Education Agencies CFDA number 84.010 with total federal expenditures of$561,149 which covers 14 % of federal expenditures and the Education Stabilization Fund, which is CFDA number 84.425 with total federal expenditures of $1,591,460 which covers 39 % of federal expenditures.
Title: Additional Information
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards has been presented onthe accrual basis of accounting. Expenditures are recorded, accordingly, when incurredrather than when paid. The non-cash expenditures of $32,749 reported under CFDA No. 10.555, Value ofUSDA Commodities (Food Commodities), represent the value of food commoditydistributions calculated using the U.S. Department of Agriculture, Food and NutritionService Commodity Price List. These food commodities were received from thePennsylvania Department of Agriculture, Bureau of Food Distribution for the year endedJune 30, 2022.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The School District did not have any sub-recipients or pass through and funds to sub-recipients.