Notes to SEFA
Title: Basis of Presentation
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. The County’s federal awards are recognized following the cost principles of the Uniform Guidance. Cash receipts are shown on the Schedule on the cash basis of accounting, as required by the various Commonwealth of Pennsylvania pass-through agencies.
De Minimis Rate Used: N
Rate Explanation: The County has elected not to use the 10-percent de minimus indirect cost rate allowed under the Uniform Guidance.
The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of the County of Crawford, Pennsylvania (County) under programs of the federal government for the year ended December 31, 2024. 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). Because the Schedule presents only a selected portion of the operations of the County, it is not intended to and does not present the net position, change in net position, or cash flows of the County.
Title: Emergency Food Assistance Program
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. The County’s federal awards are recognized following the cost principles of the Uniform Guidance. Cash receipts are shown on the Schedule on the cash basis of accounting, as required by the various Commonwealth of Pennsylvania pass-through agencies.
De Minimis Rate Used: N
Rate Explanation: The County has elected not to use the 10-percent de minimus indirect cost rate allowed under the Uniform Guidance.
In-kind values are reported in the Schedule at the fair value of the commodities received and disbursed.