Notes to SEFA
Title: NOTE 3: RISKED-BASED AUDIT APPROACH
Accounting Policies: The COUNTY OF BLAIR, 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: Blair County Airport Authority. Direct awards pertaining to this entity have been excluded from the accompanying schedules principally because the County is not directly involved in maintaining the accounting records or systems of internal accounting and administrative controls for this activity. 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. 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.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The 2024 threshold for determining Type A and Type B Programs was $964,455. The following Type A programs were audited as major: 21.023 Emergency Rental Assistance Program and 21.027 Coronavirus State and Local Fiscal Recovery Funds. The following high risk Type B program was audited as major: 93.558 Temporary Assistance for Needy Families. The amount expended under programs audited as major federal programs for the year ended December 31, 2024, totaled $23,291,945 or 72.5% of total federal awards.
Title: NOTE 4: PENNSYLVANIA COMMISSION ON CRIME AND DELINQUENCY
Accounting Policies: The COUNTY OF BLAIR, 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: Blair County Airport Authority. Direct awards pertaining to this entity have been excluded from the accompanying schedules principally because the County is not directly involved in maintaining the accounting records or systems of internal accounting and administrative controls for this activity. 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. 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.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
For the Period ending December 31, 2023, the grant expenditures for PCCD were: Grant 33174 ALN 16.575 $71,504 and Grant 40461 ALN 16.575 $29,689