Notes to SEFA
The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of the County of Greene, Pennsylvania 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, changes in net position, or cash flows of the County.
The accompanying Schedule is presented using the accrual basis of accounting. Such expenditures are recognized following, as applicable, either the cost principle in OMB Circular A-87, Cost Principles for State, Local, and Indian Tribal Governments, or the cost principles contained in the Uniform Guidance. Cash receipts are shown on the Schedule on the cash basis of accounting as required by the Pennsylvania Department of Human Services (DHS) and the Department of Community and Economic Development (DCED). The County has elected to not use the de minimis indirect cost rate as allowed under the Uniform Guidance.