Notes to SEFA
Title: Component Unites Not Included
Accounting Policies: Expenditures on the Schedule are reported on the modified accrual basis of accounting. The County's federal awards are recognized following the cost principles of the Uniform Guidance. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The accompanying schedule of expenditures of federal awards does not include expenditures of the Erie County Gaming Revenue Authority and the Erie County Land Bank. We did not include the aforementioned entities because they are engageed other auditors, if applicable, to perform an audit in accordance with Uniform Guidance.
Title: Emergency Food Assistance Program
Accounting Policies: Expenditures on the Schedule are reported on the modified accrual basis of accounting. The County's federal awards are recognized following the cost principles of the Uniform Guidance. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
In-kind values are reported in the schedule at the fair value of the commodities received.
Title: Reporting Entity
Accounting Policies: Expenditures on the Schedule are reported on the modified accrual basis of accounting. The County's federal awards are recognized following the cost principles of the Uniform Guidance. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The accompanying schedule of expenditures of federal awards (Schedule) inclused the federal award activity of the County of Erie, Pennsylvania (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 finanical statements of the County.