Notes to SEFA
Title: REPORTING ENTITY
Accounting Policies: The COUNTY of Tioga, 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 awards, the COUNTY’s reporting entity is the same as was used for financial purposes.
De Minimis Rate Used: N
Rate Explanation: The COUNTY did not use the 10% de minimis in indirect cost rate.
The COUNTY of Tioga, 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 awards, the COUNTY’s reporting entity is the same as was used for financial purposes.
Title: BASIS OF ACCOUNTING
Accounting Policies: The COUNTY of Tioga, 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 awards, the COUNTY’s reporting entity is the same as was used for financial purposes.
De Minimis Rate Used: N
Rate Explanation: The COUNTY did not use the 10% de minimis in 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 in indirect cost rate.
Title: RISK-BASED AUDIT APPROACH
Accounting Policies: The COUNTY of Tioga, 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 awards, the COUNTY’s reporting entity is the same as was used for financial purposes.
De Minimis Rate Used: N
Rate Explanation: The COUNTY did not use the 10% de minimis in indirect cost rate.
The 2023 threshold for determining Type A programs is $750,000.
The following Type A programs were audited as major:
ALN Name of Federal Program or Cluster
20.205 Highway Planning and Construction
21.027 State and Local Fiscal Recovery Funds
23.002 Appalachian Area Development
The amount expended under programs audited as major federal programs for the year ended December 31, 2023, totaled $4,229,401 or 53.16% of total federal awards expended.