Notes to SEFA
Title: Note 3 - Source Code
Accounting Policies: The accompanying schedule of expenditures of federal awards (Schedule) includes the federal awardactivity of the School District under programs of the federal government for the year ended June 30,2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S.Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and AuditRequirements for Federal Awards (Uniform Guidance). Because the schedule presents only a selectedportion of the operations of the School District, it is not intended to and does not present the financialposition, changes in net position, or cash flows of the School District.Expenditures reported on the Schedule are reported on the accrual basis of accounting. Suchexpenditures are recognized following the cost principles contained in the Uniform Guidance, whereincertain types of expenditures are not allowable or are limited as to reimbursement. Therefore, someamounts presented in this schedule may differ from amounts presented in, or used in the preparation of,the basic financial statements. Negative amounts (if any) shown on the schedule represent adjustmentsor credits made in the normal course of business to amounts reported as expenditures in prior years.Pass-through entity identifying numbers are presented where available.Noncash AssistanceThe School District received donated commodities from the Pennsylvania Department of Agriculture inconnection with its food service program. The amount of noncash assistance expended in theaccompanying schedule of expenditures of federal awards reflects the fair market value of thecommodities used during the year ended June 30, 2022.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The source code I indicates funds received indirectly.
Title: Note 4 Reconciliation with PDE Subsidy Confirmation
Accounting Policies: The accompanying schedule of expenditures of federal awards (Schedule) includes the federal awardactivity of the School District under programs of the federal government for the year ended June 30,2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S.Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and AuditRequirements for Federal Awards (Uniform Guidance). Because the schedule presents only a selectedportion of the operations of the School District, it is not intended to and does not present the financialposition, changes in net position, or cash flows of the School District.Expenditures reported on the Schedule are reported on the accrual basis of accounting. Suchexpenditures are recognized following the cost principles contained in the Uniform Guidance, whereincertain types of expenditures are not allowable or are limited as to reimbursement. Therefore, someamounts presented in this schedule may differ from amounts presented in, or used in the preparation of,the basic financial statements. Negative amounts (if any) shown on the schedule represent adjustmentsor credits made in the normal course of business to amounts reported as expenditures in prior years.Pass-through entity identifying numbers are presented where available.Noncash AssistanceThe School District received donated commodities from the Pennsylvania Department of Agriculture inconnection with its food service program. The amount of noncash assistance expended in theaccompanying schedule of expenditures of federal awards reflects the fair market value of thecommodities used during the year ended June 30, 2022.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Amount received per Schedule $ 4,687,806Add: State funding on PDE Subsidy Confirmation 27,183Add: Medical Assistance-Access payments 250,000Less: Tri-County Workforce Investment Board, Inc. (52,845)Less: Pennsylvania Department of Human Services (20,142)Less: Pennsylvania Commission on Crime & Delinq. (42,956)Less: Pennsylvania Department of Agriculture (48,147)Less: ARIN IU 28 (279,024)Less: Lancaster-Lebanon IU 13 (9,898)Less: 21st Century Community Learning Centers (280,913)Per Subsidy Confirmation $ 4,231,064