Audit 322315

Title: NOTE 3: RISK-BASED AUDIT APPROACH Accounting Policies: The County of Schuylkill, Pennsylvania (the "County") as the reporting entity for financial reporting purposes is defined in Note 1 to the County's financial statements. For purposes of preparing the Schedule of Expenditures of Federal Awards, the County's reporting entity differs from that used for financial purposes, in that awards received and expended, if any, by the following entity is excluded: Schuylkill County Transportation Authority Direct awards pertaining to this entity have been excluded from the accompanying schedules principally because the County is not directly involved in maintaining the accounting records or systems of internal accounting and administrative controls for this entity. Where applicable, this entity has arranged for the issuance of separate Single Audit Reports containing its audited financial statements and schedule of expenditures of federal awards and all required audit reports. Except as indicated above, the accompanying Schedule of Expenditures of Federal Awards present the activity of all federal award programs of the County. The accompanying schedule of expenditures of federal awards is presented using the modified accrual basis of accounting, which is described in Note 1 to the County's financial statements. De Minimis Rate Used: N Rate Explanation: The County did not use the 10% de minimis indirect cost rate. The 2023 threshold for determining Type A programs is $750,000. Four Type A programs were audited as major. The amount expended under programs audited as major federal programs for the year ended December 31, 2023, totaled $12,357,658 or 50.30% of total federal awards.