Title: REPORTING ENTITY
Accounting Policies: 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 County did not use the 10% de minimis indirect cost rate.
The County of York, 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 entities are excluded:
- York County Solid Waste and Refuse Authority
- York County Library System
- York County Planning Commission
- York County Industrial Development Authority
Direct awards pertaining to these entities 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 these entities. Where applicable, these entities have arranged for the issuance of separate Single Audit Reports 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.
Title: BASIS OF ACCOUNTING
Accounting Policies: 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 County did not use the 10% de minimis indirect cost rate.
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.
Title: RISK-BASED AUDIT APPROACH
Accounting Policies: 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 County did not use the 10% de minimis indirect cost rate.
The 2023 threshold for determining Type A Programs is $3,000,000. The following low-risk Type A Programs were not audited as major:
ALN: Program:
21.027 Coronavirus State and Local Recovery Funds (ARPA)
93.044/93.045/93.053 Aging Cluster
93.568 Low-Income Home Energy Assistance Program
93.788 Opioid State Targed Response (SOR)
The amount expended under programs audited as major federal programs for the year ended December 31, 2023, totaled $40,735,424 or 40.4% of total federal awards.
Title: LOANS OUTSTANDING
Accounting Policies: 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 County did not use the 10% de minimis indirect cost rate.
The County had the following loan balances outstanding at December 31, 2023.
Program Title: ALN: Amount:
Community Development Block Grants/ 14.218 $12,496,394
Entitlement Grants
HOME Investment Partnerships Program 14.239 $13,926,362
Title: PENNSYLVANIA DEPARTMENT OF COMMUNITY AND ECONOMIC DEVELOPMENT FEDERAL FUNDS RECEIVED
Accounting Policies: 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 County did not use the 10% de minimis indirect cost rate.
The following is a listing of federal funds received by the County from the Pennsylvania Department of Community and Economic Development for the year ended December 31, 2023:
Program: ALN: Period: Contract: Amount:
DOE Weatherization 81.042 7/1/2022-C000055868 $1,078,385
6/30/2027
LIHEAP 93.568 10/1/2020-C000073848 $2,353,452
9/30/2025
LIHEAP (COVID-19) 93.568 10/1/2020-C000073848 $537,731
9/30/2025