Notes to SEFA
Title: Pennsylvania Department of Health
Accounting Policies: The accompanying schedule of expenditures of federal awards (Schedule) includes the expenditures of all federal awards programs of the City of Bethlehem, Pennsylvania (City). 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). Therefore, some amounts presented in this Schedule may differ from amounts presented in, or used in the preparation of, the City’s basic financial statements. Expenditures reported on the Schedule are reported using the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The City has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.
Refer to reporting package to view each activity related to federal funding passed through the Pennsylvania Department of Health for the year ended December 31, 2022.