Notes to SEFA
Title: Schedule of Expenditures of Federal Awards Error
Accounting Policies: The MCIU uses the modified accrual method of recording transactions except as noted for the accounting of donated commodities. Revenues are recorded when measurable and available. Expenditures are recorded when incurred.
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 MCIU has concluded that the schedule of expenditures of federal awards was misstated in the previous year. The MCIU missed $12,214 of awards related to CFDA #21.019 that was received from the Pennsylvania Commission on Crime and Delinquency.
Title: Workforce Investment Act
Accounting Policies: The MCIU uses the modified accrual method of recording transactions except as noted for the accounting of donated commodities. Revenues are recorded when measurable and available. Expenditures are recorded when incurred.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The Workforce Investment Act reimbursements are federal source revenues but are classified as fee-for-service and are not considered federal financial assistance. The amount of Workforce Investment Act funding recognized for the year ended June 30, 2022 was $922,414.
Title: EMERGENCY ASSISTANCE TO NON-PUBLIC SCHOOL ELEMENTARY AND SECONDARY SCHOOL E
Accounting Policies: The MCIU uses the modified accrual method of recording transactions except as noted for the accounting of donated commodities. Revenues are recorded when measurable and available. Expenditures are recorded when incurred.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The Emergency Assistance to Non-Public School Elementary and Secondary School Emergency Relief reimbursements are federal source revenues but are classified as fee-for-service and are not considered federal financial assistance. The amount of Emergency Assistance to Non-Public School Elementary and Secondary School Emergency Relief funding recognized for the year ended June 30, 2022 was $13,960,849.