Notes to SEFA
Title: NOTE 3: COMPONENT UNIT NOT INCLUDED
Accounting Policies: The County of Warren (the "County") as the reporting entity for financial reporting purposes is defined in Note 1 to the County's financial statements. The accompanying schedule of expenditures 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 minimus indirect cost rate.
De Minimis Rate Used: N
Rate Explanation: The entity did not use the 10% de minimis Indirect Cost Rate.
The accompanying Schedule of Expenditures of Federal Awards does not include expenditures of The Rouse Estate. We did not include the aforementioned entity because they engaged other auditors, if applicable, to perform an audit in accordance with Uniform Guidance.
Title: NOTE 4: DCED CONTRACT NUMBERS
Accounting Policies: The County of Warren (the "County") as the reporting entity for financial reporting purposes is defined in Note 1 to the County's financial statements. The accompanying schedule of expenditures 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 minimus indirect cost rate.
De Minimis Rate Used: N
Rate Explanation: The entity did not use the 10% de minimis Indirect Cost Rate.
The County received Pennsylvania Department of Community and Economic Development funding from the following contracts: Program Program Year Contract Number Amount CDBG 2021 C000082871 $ 109,508
CDBG 2019 C000073787 36,490