Title: Reporting Entity
Accounting Policies: Expenditures reported on the Schedule are reported on the 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. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.
De Minimis Rate Used: N
Rate Explanation: County of Cambria has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
For financial reporting purposes, the reporting entity of the County of Cambria, as defined in Note 1 to the financial statements, incorporates several discretely presented component units. Since the County does not process transactions or maintain control systems for these component units, the Schedule of Expenditures of Federal Awards and Commonwealth of Pennsylvania Department of Human Services Expenditures exclude the discretely presented component units. The excluded component units are comprised of the following: Cambria County Planning Commission, Redevelopment Authority of Cambria County, Cambria Library Association, Johnstown-Cambria County Airport Authority, Cambria County Transit Authority, Cambria County Solid Waste Management Authroity, Cambria County Conservation and Recreation Authority, Pennsylvania Highlands Community College, Behavioral Health of Cambria County, Cambria County War Memorial Arena Authority. Where applicable, a separate Single Audit report has been issued by the individual component unit.
Title: Basis of Presentation
Accounting Policies: Expenditures reported on the Schedule are reported on the 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. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.
De Minimis Rate Used: N
Rate Explanation: County of Cambria has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal grant activity of the County of Cambria 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 of Cambria, it is not intended to and does not present the financial position, changes in net assets or cash flows of the County of Cambria.
Title: Amounts Passed to Subrecipients
Accounting Policies: Expenditures reported on the Schedule are reported on the 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. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.
De Minimis Rate Used: N
Rate Explanation: County of Cambria has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
The County of Cambria provided federal awards to certain subrecipients that administer the programs on behalf of the County of Cambria as follows:
Subrecipient/Program Title Federal AL Number Amount Provided
Food for Families:
Emergency Food Assistance Program 10.568 $ 36,689
Emergency Food Assistance Program 10.569 185,498
$ 222,187
Community Action Partnership of Cambria County:
Medical Assistance Transportation Program 93.778 $ 2,314,420
Medical Assistance Transportation Program PA DHS 2,314,420
$ 4,628,840
Total $ 4,851,027
Title: Major Program Determination
Accounting Policies: Expenditures reported on the Schedule are reported on the 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. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.
De Minimis Rate Used: N
Rate Explanation: County of Cambria has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
The major federal award programs selected for testing as determined by the auditor on a risk-based approach are as follows:
Program
Federal AL Number
Expenditures
Emergency Rental Assistance Program 21.023 $ 223,856
Aging Cluster 93.044, 93.045, 93.053
1,143,449
Epidemiology and Laboratory Capacity for Infectious Disease 93.323 1,016,108
Foster Care – Title IV-E 93.658 1,409,075
Adoption Assistance – Title IV-E 93.659 1,364,739
Medicaid Cluster 93.778 3,119,359
Block Grant for Prevention and Treatment of Substance Abuse 93.959 1,312,202
Total federal awards selected for testing $ 9,588,788
Total federal program awards $ 14,490,979
Percent of total federal expenditures tested 66.17%
Percent of total federal expenditures required to be tested
40.00%