For financial reporting purposes, the reporting entity of the County of Cambria, as defined in Note 1 to the financial statements, incorporates several discretely presented component units. Since the County does not process transactions or maintain control systems for these component units, the Schedule of Expenditures of Federal Awards and Commonwealth of Pennsylvania Department of Human Services Expenditures exclude the discretely presented component units. The excluded component units are comprised of the following: Cambria County Planning Commission, Redevelopment Authority of Cambria County, Cambria Library Association, Johnstown-Cambria County Airport Authority, Cambria County Transit Authority, Cambria County Solid Waste Management Authroity, Cambria County Conservation and Recreation Authority, Pennsylvania Highlands Community College, Behavioral Health of Cambria County, Cambria County War Memorial Arena Authority. Where applicable, a separate Single Audit report has been issued by the individual component unit.
The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal grant activity of the County of Cambria 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 of Cambria, it is not intended to and does not present the financial position, changes in net assets or cash flows of the County of Cambria.
The County of Cambria provided federal awards to certain subrecipients that administer the programs on behalf of the County of Cambria as follows: Subrecipient/Program Title Federal AL Number Amount Provided Food for Families: Emergency Food Assistance Program 10.568 $ 28,428 Emergency Food Assistance Program 10.569 121,338 $ 149,766 Community Action Partnership of Cambria County: Medical Assistance Transportation Program 93.778 $ 589,077 Medical Assistance Transportation Program PA DHS 589,077 $ 1,178,154 Susquehanna Regional Transportation Program: Medical Assistance Transportation Program 93.778 $ 1,645,680 Medical Assistance Transportation Program PA DHS 1,645,680 $ 3,291,360 Total $ 4,619,280
The major federal award programs selected for testing as determined by the auditor on a risk-based approach are as follows: Program Federal AL Number Expenditures Foster Care - Title IV-E 93.658 $ 2,035,696 Adoption Assistance - Title IV-E 93.659 1,490,718 Social Services Block Grant 93.667 323,938 Medicaid Cluster 93.778 3,011,830 Block Grant Community Mental Health Services 93.958 639,826 Total federal awards selected for testing $ 7,502,008 Total federal program awards $ 13,015,698 Percent of total federal expenditures tested 57.64% Percent of total federal expenditures required to be tested 40.00%