Notes to SEFA
Title: Basis of Presentation
Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The County has elected not to use the 10 percent de minimis indirect cost rate.
The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of the County of Washington, Pennsylvania (County) under programs of the federal government for the year ended December 31, 2021. 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 financial position, changes in net position of the County.
Cash receipts are shown on the Schedule on the cash basis of accounting as required by the Pennsylvania Department of Human Services, the Pennsylvania Department of Community and Economic Development, the Pennsylvania Department of Agriculture, the Pennsylvania Department of Transportation, the Pennsylvania Commission on Crime and Delinquency and the Pennsylvania Emergency Management Agency (PEMA).
Title: U.S. Department of Housing and Urban Development
Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The County has elected not to use the 10 percent de minimis indirect cost rate.
The County is a contractual recipient of federal financial awards under agreements with the U.S. Department of Housing and Urban Development (HUD). The County has authorized HUD to transmit funds under these agreements directly to the Washington County Redevelopment Authority (RDA), which is the representative agency with program oversight responsibility. This information is included in the County’s Schedule. The RDA has submitted, for their fiscal year ended June 30, 2021, a Single Audit Report to the County covering $815,133 of the expenditures shown on the previous pages. The remaining $1,245,046 of expenditures, representing the period July 1, 2021 through December 31, 2021, will be covered in the RDA’s Single Audit Report of June 30, 2022.