Audit 322443

Title: PENNSYLVANIA DEPARTMENT OF COMMUNITY AND ECONOMIC DEVELOPMENT: FEDERAL FUNDS RECEIVED Accounting Policies: NOTE 1: REPORTING ENTITY The County of Pike, 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: Pike County Conservation District. Direct awards pertaining to this entity have been excluded from the accompanying schedule of expenditures of federal awards principally because the County is not directly involved in maintaining the accounting records or systems of internal accounting and administrative controls for the entity. Where applicable, the entity has arranged for the issuance of a separate Single Audit Report containing their 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 presents the activity of all federal award programs of the County. NOTE 2: BASIS OF ACCOUNTING 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. The County did not use the 10% de minimis indirect cost rate. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The following is a list of federal funds received by the County from the Pennsylvania Department of Community and Economic Development for the year ended December 31, 2023: Grant State Contract Number Amount CDBG C000075225 $ 24,091 CDBG C000069011 15,506 CDBG C000082901 82,901 CDBG C000071793 174,334 CDBG C000077648 41,169 Total DCED Funding $ 338,001