Notes to SEFA
Title: RISK-BASED AUDIT APPROACH
Accounting Policies: Montour County, Pennsylvania (the "County") is the reporting entity for financial reporting purposes as defined in Note 1 to the County's basic financial statements. For puposes of preparing the schedule of expenditures of federal awards, the County's reporting entity is the same that was used for financial purposes. The accompanying schedule of expenditures of federal awards is presented using the modified cash basis of accounting, which is described in Note 1 to the County's financial statements.
De Minimis Rate Used: N
Rate Explanation: The Program did not use the de minimis indirect cost rate.
The 2023 threshold for determining Type A and Type B programs is $750,000. The following Type A program was audited as major: ALN 21.027 Coronavirus State and Local Fiscal Recovery Funds. The following Type B program was audited as major for coverage: ALN 93.788 Opioid STR. The amount expended under the programs audited as major federal programs for the year ended December 31, 2023, totaled $1,375,436 or 41.3% of total federal awards.
Title: PENNSYLVANIA DEPARTMENT OF COMMUNITY AND ECONOMIC DEVELOPMENT (PA DCED) FEDERAL FUNDS RECEIVED
Accounting Policies: Montour County, Pennsylvania (the "County") is the reporting entity for financial reporting purposes as defined in Note 1 to the County's basic financial statements. For puposes of preparing the schedule of expenditures of federal awards, the County's reporting entity is the same that was used for financial purposes. The accompanying schedule of expenditures of federal awards is presented using the modified cash basis of accounting, which is described in Note 1 to the County's financial statements.
De Minimis Rate Used: N
Rate Explanation: The Program did not use the de minimis indirect cost rate.
The following is a list of federal funds received by the County from PA DCED for the year ended December 31, 2023: ALN 14.228 Grant # C000070499 $1,100; ALN 14.228 Grant # C000073163 $105,136; ALN 14.228 Grant # C000075480 $135,558; ALN 14.228 Grant # C000075686 $89,977; ALN 14.228 Grant # C000082578 $107,812; ALN 14.239 Grant # C000074060 $292,510; and ALN 21.027 Grant # C000084544 $200,000.
Title: DISASTER GRANTS - PUBLIC ASSISTANCE
Accounting Policies: Montour County, Pennsylvania (the "County") is the reporting entity for financial reporting purposes as defined in Note 1 to the County's basic financial statements. For puposes of preparing the schedule of expenditures of federal awards, the County's reporting entity is the same that was used for financial purposes. The accompanying schedule of expenditures of federal awards is presented using the modified cash basis of accounting, which is described in Note 1 to the County's financial statements.
De Minimis Rate Used: N
Rate Explanation: The Program did not use the de minimis indirect cost rate.
Nonfederal entities must record expenditures on the schedule of expenditures of federal awards when (1) FEMA has approved the nonfederal entity's Project Worksheet and (2) the nonfederal entity has incurred the eligible expenditures. The County incurred $352,470 in 2022 which are included on the schedule of expenditures of federal awards as of December 31, 2023.