Notes to SEFA
Title: Scope of Schedule
Accounting Policies: The School 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 schedule of expenditures of federal awards reflects federal expenditures for all individual grants which were active during the fiscal year.
Title: Nonmonetary Federal Awards - Donated Foods
Accounting Policies: The School 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 Commonwealth of Pennsylvania distributes federal surplus food to institutions (schools, hospitals, and prisons) and to the needy. On the schedule of expenditures of federal awards, expenditures from receipts passed through the PA Department of Agriculture reported under CFDA #10.555, represent surplus food consumed by the School during the 2021-2022 fiscal year.