Notes to SEFA
The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of the County of Erie, 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 statements of the County. Component Units The County’s financial statements include the operations of the Erie County Gaming Revenue Authority (Authority), Erie County Community College (College), and Erie County Land Bank (Land Bank) as component units. The accompanying Schedule includes the federal award activity of the County and does not include federal funds received and expended directly by the Authority, College, or Land Bank. These component units are responsible, when applicable, for obtaining separate audits of their federal award programs.
In-kind values are reported in the Schedule at the fair value of the commodities received and disbursed.