Notes to SEFA
The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of the County of Butler, Pennsylvania (County) under programs of the federal government for the year ended December 31, 2025. 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 financial position or changes in net position of the County. Component Units The County’s financial statements include the Butler County Community College (BCCC), the Butler County Airport Authority (Authority), and the Butler Transit Authority (Authority) as discretely presented component units, which are not included in the accompanying Schedule for the year ended December 31, 2025. This Schedule does not include the expenditures of BCCC and the Authorities because they each completed a separate audit in accordance with the Uniform Guidance.
In-kind values are reported in the Schedule at the fair value of the commodities received and disbursed.