Notes to SEFA
Title: Major Program Determination
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Northern Cambria Municipal Authority and is prepared on the accrual basis of accounting. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in the Schedule may differ from amounts presented in or used in the preparation of the basis financial statements.
De Minimis Rate Used: N
Rate Explanation: For the year ended December 31, 2023, Northern Cambria Municipal Authority did not elect to use the 10% de minimus indirect cost rate as allowed in the Uniform Guidance, section 414.
The major federal award program selected for testing as determined by the auditors on a risk-based approach as follows: DWSRF Cluster - AL#66.468 with expenditures of $8,361,662. Total federal awards selected for testing (A) - $8,361,662. Total federal program awards (B) - $8,361,662. Percentage of total federal expenditures tested (A/B) 100%. Percentage of total federal expenditures required to be tested - 40.00%