Notes to SEFA
Title: RISK-BASED AUDIT APPROACH
Accounting Policies: The County of Dauphin, Pennsylvania (the "County") as the reporting entity for financial reporting purposes is defined in Note 1 to the County's financial statements. For purposes of preparing the schedule of expenditures of federal awards, the County's reporting entity differs from that used for financial purposes, in that awards received and expended, if any, by the following entities are excluded: a) Dauphin County Case Management Unit b) Dauphin County General Authority c) Dauphin County Economic Development Corporation d) Dauphin County Industrial Development Authority. Direct awards pertaining to these entities have been excluded from the accompanying schedules principally because the County is not directly involved in maintaining the accounting records or systems of internal accounting and administrative controls for these entities. Where applicable, these entities have arranged for the issuance of separate Single Audit Reports containing their audited financial statements and schedule of expenditures of federal awards and all required audit reports. Except as indicated above, the accompanying schedule of expenditures of federal awards present the activity of all federal award programs of the County. The accompanying schedules of awards are presented using the modified accrual basis of accounting, which is described in Note 1 to the County's financial statements.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The 2022 threshold for determining Type A and Type B Programs is $1,893,282. The following major programs were audited as major: ALN Program 21.023 Emergency Rental Assistance Program, 21.027 American Rescue Plan, 93.563 Child Support Enforcement and 93.778 Medicaid Cluster. The amount expended under programs audited as major federal programs for the year ended December 31, 2022, totaled $40,228,740 or 63.74% of total federal awards.