Notes to SEFA
Accounting Policies: Steelton-Highspire School District (the District) is the reporting entity for financialreporting purposes as defined in Note 1A to the Districts basic financial statements. For purposes of preparing the schedule of expenditures of federal awards, the Districts reporting entity is the same that was used for financial reporting.The accompanying Schedule of Expenditures of Federal Awards includes the grantactivity of the District and is presented using the modified accrual basis of accounting, which is described in Note 1E to the Districts basic financial statements.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.