Notes to SEFA
Accounting Policies: The accompanying schedule of expenditures of federal awards (schedule) includes the federal grant activity of the Luzerne County Children and Youth Services (CYS). CYS reporting entity is defined in Note 1 to CYS financial statements. The schedule includes financial assistance programs of the primary government reporting entity. Federal financial assistance received directly from federal agencies and federal financial assistance passed through other government agencies is included on the schedule. The accompanying schedule is presented using the modified accrual basis of accounting, which is described in Note 1 to CYS financial statements.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the 10% de minimis cost rate.