Notes to SEFA
The County of Fayette, Pennsylvania (the “County”) is the reporting entity for financial reporting purposes as 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 is the same that was used for financial purposes.
The accompanying Schedule of Expenditures of Federal Awards was 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 minimis indirect cost rate.