Notes to SEFA
The major federal award programs selected for testing as determined by the auditor on a risk-based approach are as follows: Abandoned Mine Land Reclamation - AL#15.252 with expenditures of $1,590,574 and COVID-SFR State Parks Rec Program-BRC - AL#21.027 with expenditures of $900,000. Total federal awards selected for testing (A) - $2,490,574. Total federal program awards (B) - $2,490,574. Percentage of total federal expenditures tested (A/B) 100%. Percentage of total federal expenditures required to be tested - 40.00%