Notes to SEFA
The accompanying schedule of expenditures of federal awards (schedule) includes the federal grant activity of the Centre County Conservation District (District). 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 District, it is not intended to and does not present the financial position or changes in net position of the District.
Included in cash receipts under assistance listing number 66.964 is a $400,000 advance that was unspent and returned to the Pennsylvania Department of Agriculture by the District during the year ended December 31, 2025.