Notes to SEFA
Title: Basis of Presentation
Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. The County’s federal awards are recognized following the cost principles of the Uniform Guidance.
Cash receipts are shown on the Schedule on the cash basis of accounting as required by the various Commonwealth of Pennsylvania pass through agencies.
De Minimis Rate Used: N
Rate Explanation: The County has elected to not use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.
The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of the County of Greene, Pennsylvania (County) under programs of the federal government for the year ended December 31, 2023. The information in this Schedule 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).
Because the Schedule presents only a selected portion of the operations of the County, it is not intended to and does not present the net position, change in net position, or cash flows of the County.
Title: Pennsylvania Commission on Crime and Delinquency (PCCD)
Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. The County’s federal awards are recognized following the cost principles of the Uniform Guidance.
Cash receipts are shown on the Schedule on the cash basis of accounting as required by the various Commonwealth of Pennsylvania pass through agencies.
De Minimis Rate Used: N
Rate Explanation: The County has elected to not use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.
The amount expended per the Schedule for PCCD Grant Number 31080 and 32927 should have been as follows for the year ended December 31, 2020: Please see table on page 10 of the Single Audit. The difference for Grant Number 31080 for 2020 is due to the exclusion of $13,399 of expenditures that were reported in the EGRANTS system during 2022 subsequent to the 2020 audit issuance. The difference for Grant Number 32927 for 2020 is due to the exclusion of the expenditures on the Schedule, as they were not reported in EGRANTS until a report revision subsequent to the 2020 audit issuance. These differences had no impact on the major programs or other testing relating to the 2020 audit year.