Title: Note 1. Basis of Presentation
Accounting Policies: Note 1. Basis of Presentation The accompanying schedule of expenditures of federal awards presents the activity of federal award programs administered by the District, using the accrual basis of accounting. Federal awards that are included in the
schedule may be received directly from federal agencies, as well as federal awards that are passed through from other government agencies. The information is presented in accordance with the requirements of Title 2 U.S.
Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts
presented in, or used in the preparation of, the financial statements. Non-monetary assistance is reported in the schedule at the fair market value of commodities received, which is
provided by the State of Pennsylvania. During the year ended June 30, 2023 the District received funds from the following pass-through entities which are identifiable in the accompanying schedule as:
- Pennsylvania Department of Education (PDE)
- Pennsylvania Department of Agriculture (PDA)
- Pennsylvania Commission on Crime and Delinquency (PCCD)
- BLaST Intermediate Unit 17 (BLaST IU #17)
- Intermediate Unit 13 (IU #13)
De Minimis Rate Used: N
Rate Explanation: Note 2. Indirect Cost Indirect costs may be included in the reported expenditures, to the extent that they are included in the federal
financial reports used as the source for the data presented. The District has elected not to use the 10 percent de
minimus indirect cost rate as allowed under Uniform Guidance. Matching costs (the District's share of certain
program costs) are not included in the reported expenditures.
The accompanying schedule of expenditures of federal awards presents the activity of federal award programs
administered by the District, using the accrual basis of accounting. Federal awards that are included in the
schedule may be received directly from federal agencies, as well as federal awards that are passed through from
other government agencies. The information is presented in accordance with the requirements of Title 2 U.S.
Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit
Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts
presented in, or used in the preparation of, the financial statements.
Non-monetary assistance is reported in the schedule at the fair market value of commodities received, which is
provided by the State of Pennsylvania.
During the year ended June 30, 2023 the District received funds from the following pass-through entities which
are identifiable in the accompanying schedule as:
- Pennsylvania Department of Education (PDE)
- Pennsylvania Department of Agriculture (PDA)
- Pennsylvania Commission on Crime and Delinquency (PCCD)
- BLaST Intermediate Unit 17 (BLaST IU #17)
- Intermediate Unit 13 (IU #13)
Title: Note 2. Indirect Cost Rate
Accounting Policies: Note 1. Basis of Presentation The accompanying schedule of expenditures of federal awards presents the activity of federal award programs administered by the District, using the accrual basis of accounting. Federal awards that are included in the
schedule may be received directly from federal agencies, as well as federal awards that are passed through from other government agencies. The information is presented in accordance with the requirements of Title 2 U.S.
Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts
presented in, or used in the preparation of, the financial statements. Non-monetary assistance is reported in the schedule at the fair market value of commodities received, which is
provided by the State of Pennsylvania. During the year ended June 30, 2023 the District received funds from the following pass-through entities which are identifiable in the accompanying schedule as:
- Pennsylvania Department of Education (PDE)
- Pennsylvania Department of Agriculture (PDA)
- Pennsylvania Commission on Crime and Delinquency (PCCD)
- BLaST Intermediate Unit 17 (BLaST IU #17)
- Intermediate Unit 13 (IU #13)
De Minimis Rate Used: N
Rate Explanation: Note 2. Indirect Cost Indirect costs may be included in the reported expenditures, to the extent that they are included in the federal
financial reports used as the source for the data presented. The District has elected not to use the 10 percent de
minimus indirect cost rate as allowed under Uniform Guidance. Matching costs (the District's share of certain
program costs) are not included in the reported expenditures.
Indirect costs may be included in the reported expenditures, to the extent that they are included in the federal
financial reports used as the source for the data presented. The District has elected not to use the 10 percent de
minimus indirect cost rate as allowed under Uniform Guidance. Matching costs (the District's share of certain
program costs) are not included in the reported expenditures.
Title: Note 3. Source Codes
Accounting Policies: Note 1. Basis of Presentation The accompanying schedule of expenditures of federal awards presents the activity of federal award programs administered by the District, using the accrual basis of accounting. Federal awards that are included in the
schedule may be received directly from federal agencies, as well as federal awards that are passed through from other government agencies. The information is presented in accordance with the requirements of Title 2 U.S.
Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts
presented in, or used in the preparation of, the financial statements. Non-monetary assistance is reported in the schedule at the fair market value of commodities received, which is
provided by the State of Pennsylvania. During the year ended June 30, 2023 the District received funds from the following pass-through entities which are identifiable in the accompanying schedule as:
- Pennsylvania Department of Education (PDE)
- Pennsylvania Department of Agriculture (PDA)
- Pennsylvania Commission on Crime and Delinquency (PCCD)
- BLaST Intermediate Unit 17 (BLaST IU #17)
- Intermediate Unit 13 (IU #13)
De Minimis Rate Used: N
Rate Explanation: Note 2. Indirect Cost Indirect costs may be included in the reported expenditures, to the extent that they are included in the federal
financial reports used as the source for the data presented. The District has elected not to use the 10 percent de
minimus indirect cost rate as allowed under Uniform Guidance. Matching costs (the District's share of certain
program costs) are not included in the reported expenditures.
The accompanying schedule of expenditures of federal awards presents a column with the source code. The
sources are as follows: D=Direct, I=Indirect, S=State Share
Title: Note 4. Non-Monetary Federal Program
Accounting Policies: Note 1. Basis of Presentation The accompanying schedule of expenditures of federal awards presents the activity of federal award programs administered by the District, using the accrual basis of accounting. Federal awards that are included in the
schedule may be received directly from federal agencies, as well as federal awards that are passed through from other government agencies. The information is presented in accordance with the requirements of Title 2 U.S.
Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts
presented in, or used in the preparation of, the financial statements. Non-monetary assistance is reported in the schedule at the fair market value of commodities received, which is
provided by the State of Pennsylvania. During the year ended June 30, 2023 the District received funds from the following pass-through entities which are identifiable in the accompanying schedule as:
- Pennsylvania Department of Education (PDE)
- Pennsylvania Department of Agriculture (PDA)
- Pennsylvania Commission on Crime and Delinquency (PCCD)
- BLaST Intermediate Unit 17 (BLaST IU #17)
- Intermediate Unit 13 (IU #13)
De Minimis Rate Used: N
Rate Explanation: Note 2. Indirect Cost Indirect costs may be included in the reported expenditures, to the extent that they are included in the federal
financial reports used as the source for the data presented. The District has elected not to use the 10 percent de
minimus indirect cost rate as allowed under Uniform Guidance. Matching costs (the District's share of certain
program costs) are not included in the reported expenditures.
The District is the recipient of a federal award program that does not result in cash receipts or disbursements
termed a "non-monetary program". During the year ended June 30, 2023, the District received $42,083 worth of
commodities under the National School Lunch Program (Assistance Listing #10.555).
Title: Note 5. Subrecipients
Accounting Policies: Note 1. Basis of Presentation The accompanying schedule of expenditures of federal awards presents the activity of federal award programs administered by the District, using the accrual basis of accounting. Federal awards that are included in the
schedule may be received directly from federal agencies, as well as federal awards that are passed through from other government agencies. The information is presented in accordance with the requirements of Title 2 U.S.
Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts
presented in, or used in the preparation of, the financial statements. Non-monetary assistance is reported in the schedule at the fair market value of commodities received, which is
provided by the State of Pennsylvania. During the year ended June 30, 2023 the District received funds from the following pass-through entities which are identifiable in the accompanying schedule as:
- Pennsylvania Department of Education (PDE)
- Pennsylvania Department of Agriculture (PDA)
- Pennsylvania Commission on Crime and Delinquency (PCCD)
- BLaST Intermediate Unit 17 (BLaST IU #17)
- Intermediate Unit 13 (IU #13)
De Minimis Rate Used: N
Rate Explanation: Note 2. Indirect Cost Indirect costs may be included in the reported expenditures, to the extent that they are included in the federal
financial reports used as the source for the data presented. The District has elected not to use the 10 percent de
minimus indirect cost rate as allowed under Uniform Guidance. Matching costs (the District's share of certain
program costs) are not included in the reported expenditures.
No amounts were provided to subrecipients