Notes to SEFA
Title: National School Lunch Program
Accounting Policies: The accompanying schedule of expenditures of federal awards is prepared on the accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
A) Beginning inventory at July 1.B) Total amount of commodities received from the Department of Agriculture.C) Total amount of commodities used.D) Ending inventory at June 30.
Title: Access Program
Accounting Policies: The accompanying schedule of expenditures of federal awards is prepared on the accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The ACCESS Program is a medical assistance program that reimburses local education agencies for direct, eligible health-related services provided to enrolled special needs students. Reimbursements are federal money but are classified as fee-for-service revenues and are not considered federal financial assistance. Because only federal financial assistance is included on the schedule of expenditures of federal awards, ACCESS reimbursements are not included on the schedule. The amount of ACCESS funding received for the year ended June 30, 2022, was $118,981. Of this amount, $100,000 is listed on the PDE confirmation as program #044-007390 and $18,981 was received through the Lancaster-Lebanon IntermediateUnit #13 and another School District.
Title: Prior Year Schedule of Expenditures of Federal Awards
Accounting Policies: The accompanying schedule of expenditures of federal awards is prepared on the accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
As a result of the information obtained during the year, the District has concluded that the Schedule of Expenditures of Federal Awards was misstated in the previous year. The District omitted $255,566 of federal award expenditures related to CFDA #21.019 and $63,172 in federal award expenditures related to CFDA #84.425D that was received from Pennsylvania Commission on Crime and Delinquency.