Audit 341443

Title: Single Audit Reporting Entity Accounting Policies: The Authority records federal expenditures on the reimbursement basis whereby expenditures are incurred by the Authority and subsequently reimbsrued by the Commonwealth of Pensnylvania. The accompanying Schedule fo Expenditures of Federal Awards includes those expenditures for which the Authority has been reimbursed for the year ended June 30, 2024. The Authority has not elected to use the 10% de minimis indirect cost rate as allowed in the Uniform guidance, section 414. The Authority has not received any noncash assistance during the year ended June 30, 2024, which would be required to be included in the Schedule of Expenditures of Federal Awards. De Minimis Rate Used: N Rate Explanation: The Authority has not elected to use the 10% de minimis indirect cost rate as allowed in the Uniform guidance, section 414. The Shamokin Coal Township Joint Sewer Authority (the "Authroity") was incorporated on December 30, 1971 under the Municipal Authorities Act of 1945 for the purpose of undertaking the construction of sanitary sewage collection and tratment facilities to serve the City of Shamokin and Coal Township.

Title: Basis of Accounting Accounting Policies: The Authority records federal expenditures on the reimbursement basis whereby expenditures are incurred by the Authority and subsequently reimbsrued by the Commonwealth of Pensnylvania. The accompanying Schedule fo Expenditures of Federal Awards includes those expenditures for which the Authority has been reimbursed for the year ended June 30, 2024. The Authority has not elected to use the 10% de minimis indirect cost rate as allowed in the Uniform guidance, section 414. The Authority has not received any noncash assistance during the year ended June 30, 2024, which would be required to be included in the Schedule of Expenditures of Federal Awards. De Minimis Rate Used: N Rate Explanation: The Authority has not elected to use the 10% de minimis indirect cost rate as allowed in the Uniform guidance, section 414. The Authority records federal expenditures on the reimbursement basis whereby expenditures are incurred by the Authority and subsequently reimbsrued by the Commonwealth of Pensnylvania. The accompanying Schedule fo Expenditures of Federal Awards includes those expenditures for which the Authority has been reimbursed for the year ended June 30, 2024. The Authority has not elected to use the 10% de minimis indirect cost rate as allowed in the Uniform guidance, section 414. The Authority has not received any noncash assistance during the year ended June 30, 2024, which would be required to be included in the Schedule of Expenditures of Federal Awards.

Title: Categorization of Expenditures Accounting Policies: The Authority records federal expenditures on the reimbursement basis whereby expenditures are incurred by the Authority and subsequently reimbsrued by the Commonwealth of Pensnylvania. The accompanying Schedule fo Expenditures of Federal Awards includes those expenditures for which the Authority has been reimbursed for the year ended June 30, 2024. The Authority has not elected to use the 10% de minimis indirect cost rate as allowed in the Uniform guidance, section 414. The Authority has not received any noncash assistance during the year ended June 30, 2024, which would be required to be included in the Schedule of Expenditures of Federal Awards. De Minimis Rate Used: N Rate Explanation: The Authority has not elected to use the 10% de minimis indirect cost rate as allowed in the Uniform guidance, section 414. The accompanying Schedule of Expenditures of Federal Awards reflects Federal expenditures for all programs which were active during the year. The categorization of expenditures included in the accompanying Schedule of Expenditures of Federal Awards is based on the Catalog of Federal Domestic Assistance (CFDA).

Title: Identification of Major Programs Accounting Policies: The Authority records federal expenditures on the reimbursement basis whereby expenditures are incurred by the Authority and subsequently reimbsrued by the Commonwealth of Pensnylvania. The accompanying Schedule fo Expenditures of Federal Awards includes those expenditures for which the Authority has been reimbursed for the year ended June 30, 2024. The Authority has not elected to use the 10% de minimis indirect cost rate as allowed in the Uniform guidance, section 414. The Authority has not received any noncash assistance during the year ended June 30, 2024, which would be required to be included in the Schedule of Expenditures of Federal Awards. De Minimis Rate Used: N Rate Explanation: The Authority has not elected to use the 10% de minimis indirect cost rate as allowed in the Uniform guidance, section 414. As shown on the accompany Schedule of Findings and Questioned Costs, the dollar threshold used to determine major programs was seven hundred fifty thousand dollars ($750,000). The Authority had one major program which was audited, and which represented ninty eight percent (98%) of total federal funds expended for the year ended June 30, 2024.