Notes to SEFA
The County of Adams, Pennsylvania (the "County") as the reporting entity for financial reporting purposes is 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 differs from that used for financial purposes, in that awards received and expended, if any, by the following entities are excluded: - Adams County Industrial Development Authority - Adams County Conservation District Direct awards pertaining to these entities have been excluded from the accompanying schedules principally because the County is not directly involved in maintaining the accounting records or systems of internal accounting and administrative controls for these entities. Where applicable, these entities have arranged for the issuance of separate Single Audit Reports containing their audited financial statements and schedule of expenditures of federal awards and all required audit reports. Except as indicated above, the accompanying Schedule of Expenditures of Federal Awards present the activity of all federal award programs of the County.
The 2025 threshold for determining Type A programs is $1,000,000. The following Type A programs were audited as major programs: AL Program 14.228 Community Development Block Grant 93.563 Child Support EnforcementThe amount expended under programs audited as major federal programs for the year ended December 31, 2025, totaled $2,715,241 or 55.75% of total federal awards.