Notes to SEFA
Title: Note 4: Program Clusters
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards and Schedule of Pennsylvania Department of Human Services (DHS) Awards Presented the Activity of all Federal and DHS financial assistance program of the County of Lehigh, Pennsylvania (the County). The Reporting Entity is defined in Note 1 to the County's financial Statements. The accompanying Schedule of Expenditures of Federal is 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 County has elected not to charge the deminimis 10% indirect cost rate
The Following Program Clusters, are defined by OMB Compliance Supplement, were treated as a single program for determining major Programs: Food Distribution Cluster 10.568 $155,149, and 10.569 $287,292 totaling $442,441. Aging Cluster 93.044 $1,056,488, 93.045 $919,475, and 93.053 $75,782 totaling $2,051,745
Title: Note 5: Reporting Corrections Pennsylvania Commission on Crime and Delinquency Grants (PCCD)
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards and Schedule of Pennsylvania Department of Human Services (DHS) Awards Presented the Activity of all Federal and DHS financial assistance program of the County of Lehigh, Pennsylvania (the County). The Reporting Entity is defined in Note 1 to the County's financial Statements. The accompanying Schedule of Expenditures of Federal is 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 County has elected not to charge the deminimis 10% indirect cost rate
The County is reporting corrected ammounts related to commonwealth of Pennsylvania Commission on Crime and Delinquency. The county confirms that they had the following receipts and expenditures for the PCCD Federal Grants as follows for 2019: PCCD Grant 29601 ALN 16.575 - federal receipts $276,704.35 federal expenditures $294.443.07. PCCD Grant 26305-3 ALN 16.588 - federal receipts $48,990.37 federal expenditures $17,375.14. PCCD Grant 28777 ALN 16.588 - federal receipts $107,450.35 federal expenditures $112,385.51. PCCD Grant 28422 ALN 16.738 - federal receipts $75,243.80 federal expenditures $88,983.57. PCCD Grant 30544 ALN 16.738 - federal receipts $29,906.95 federal expenditures $50,000.00. PCCD Grant 27523 ALN 16.812 - federal receipts $59,491.55 federal expenditures $74,938.14. The county confirms that the county had the following receipts and expenditures for PCCD Federal grants as follows for 2020: PCCD Grant 33249 ALN 16.034 - federal receipts $143,148.86 federal expenidtures $215,451.08. PCCD Grant 29601 ALN 16.575 - federal receipts $266,987.25 federal expenditures $319,589.07. PCCD Grant 28777 ALN 16.588 - federal receipts $96,947.62 federal expenditures $114,466.91. PCCD Grant 28422 ALN 16.738 - federal receipts $72,414.82 federal expenditures $61,016.43. PCCD Grant 27523 ALN 16.812 - federal receipts $37,239.34 federal expenditures $21,792.75. PCCD Grant 31676 ALN 93.788 - federal receipts $112 federal expenditures $112. The discrepancies for the amounts reported on the County's respective SEFAs were caused by incorrectly recording certain payments and expenditures as federal versus state and vice versa.