Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of the County of Cumberland, 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 of Cumberland, Pennsylvania, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the County of Cumberland, Pennsylvania.
The Federal payments column on the accompanying Schedule reflects the total federal awards paid to the County by DHS, DCED, and PEMA, as required to be reported by the DHS Single Audit Supplement and the County’s grant agreements with DCED and as requested by PEMA, respectively.
The amount of federal surplus property reported on the Schedule is the value of the surplus property acquired through the Federal Property Division during the current year and priced at estimated fair market value which is 23.34% of the original federal government acquisition cost. The amount of food commodities reported on the Schedule is the value of the food commodities distributed by the U.S. Department of Agriculture during the current year and priced at the value of the commodity at the time of distribution.
The County has restated the beginning receivable (deferred) amounts on the Schedule of Expenditures of Federal Awards to accurately reflect expenditures incurred and revenue recognized in prior years. The total restatement resulted in a change of $(16,382) to the beginning receivable (deferred) amounts. The County’s 2024 Schedule of Expenditures of Federal Awards, specifically the Homeland Security Grant Program (ALN 97.067) included an overstatement of expenditures due to the inclusion of equipment that was received and expended in a prior year. Also, the County did not identify the Pennsylvania Emergency Management Agency as the pass-through agency for the Building Resilient Infrastructure and Communities Program (ALN 97.047). These matters relate to the prior year and have been corrected in the preparation of the 2025 SEFA.