Notes to SEFA
Title: Basis of Presentation
Accounting Policies: The accompanying Schedule is presented using the modified accrual basis of accounting. Expenditures are recognized following the cost principles contained in the Uniform Guidance. Negative amounts shown on the Schedule represent adjustment or credits made in the normal course of business to amounts reported as expenditures in prior years. 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 not to 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 Mercer (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 financial position or changes in net position of the County.
Title: Emergency Food Assistance Program
Accounting Policies: The accompanying Schedule is presented using the modified accrual basis of accounting. Expenditures are recognized following the cost principles contained in the Uniform Guidance. Negative amounts shown on the Schedule represent adjustment or credits made in the normal course of business to amounts reported as expenditures in prior years. 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 not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.
In-kind values are reported in the Schedule at the fair value of the commodities received and disbursed.
Title: Pennsylvania Commission on Crime and Delinquency (PCCD)
Accounting Policies: The accompanying Schedule is presented using the modified accrual basis of accounting. Expenditures are recognized following the cost principles contained in the Uniform Guidance. Negative amounts shown on the Schedule represent adjustment or credits made in the normal course of business to amounts reported as expenditures in prior years. 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 not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.
The amounts expended per the Schedule for the following years should have been reported as follows: Please see table on page 72 of the Single Audit. The difference for Grant 28513 for fiscal year 2019 was a result of reporting cash receipts rather than expenditures on the SEFA. The difference for fiscal year 2021 was due to reporting expenditures for Grant 28513-2 under Grant 28513. The difference for Grant 34315 for fiscal year 2021 was due to erroneous exclusion of amounts expended. These differences had no impact on the major programs or other testing relating to the 2019 or 2021 audit years.