Notes to SEFA
Title: AMOUNTS PASSED TO SUBRECIPIENTS
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Redvelopment Authority of Cambria County and is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in the schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The Redevelopment Authority of Cambria County provided federal awards to certain subrecipients that administer the programs on behalf of the Authority as follows: Community Development Block Grant - CFDA#14.228. Total Passed to Cambria County Backpack Project: $9,360.84. Total Passed to Johnstown Redevlopment Authority:$175,877.14. Total Passed to Johnstown Area Regional Industries: $3,089.00.
Title: MAJOR PROGRAM DETERMINATION
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Redvelopment Authority of Cambria County and is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in the schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The major federal award programs selected for testing as determined by the auditor on a risk-based approach are as follows: Whole Home Repair Program - CFDA#21.027 with expenditures of $1,132,918. Total federal awards selected for testing (A) - $1,132,918. Total federal program awards (B) - $1,639,451. Percentage of total federal expenditures tested (A/B) 69%. Percentage of total federal expenditures required to be tested - 40.00%