The County of York, Pennsylvania (the "County") as the reporting entity for financial reporting purposes is defined in Note 1 to the County's financial statements. For purposes of preparing the schedule of expenditures of federal awards, the County's reporting entity differs from that used for financial purposes, in that awards received and expended, if any, by the following entities are excluded: York County Solid Waste and Refuse Authority York County Library System York County Planning Commission York County Industrial Development Authority Direct awards pertaining to these entities have been excluded from the accompanying schedule of expenditures of federal awards principally because the County is not directly involved in maintaining the accounting records or systems of internal accounting and administrative controls for these entities. Where applicable, these entities have arranged for the issuance of separate Single Audit Reports containing their audited financial statements and schedule of expenditures of federal awards and all required audit reports. Except as indicated above, the accompanying schedule of expenditures of federal awards presents the activity of all federal award programs of the County.
The 2025 threshold for determining Type A Programs is $2,127,501. The following Type A Programs were audited as major: ALN: 14.218, Program: Community Development Block Grants Cluster Entitlements, ALN: 14.239, Home Investment Partnerships Program, ALN: 93.563, Child Support Services, ALN: 93.658, Foster Care, and ALN: 93.659, Program: Adoption Assistance. The amount expended under programs audited as major federal programs for the year ended December 31, 2025, totaled $48,037,521 or 67.7% of total federal awards.
The County had the following loan balances outstanding at December 31, 2025. Program: Community Development Block Grants/Entitlement Grants, ALN: 14.218, Amount Outstanding: $12,426,229, and Program: HOME Investment Partnerships Program, ALN: 14.239, Amount Outstanding: $16,929,350.
The following is a listing of federal funds received by the County from the Pennsylvania Department of Community and Economic Development for the year ended December 31, 2025: Program: DOE Weatherization, ALN: 81.042, Grant Period: 7/1/2022-6/30/2027, State Contract Number: C000082832, Amount: $868,513, and Program: LIHEAP, ALN: 93.568, Grant Period: 10/1/2020-9/30/2025, State Contract Number: C000073848, Amount: $985,300. Program: Coronavirus State and Local Fiscal Recovery Funds (Whole Home Repairs), ALN: 21.027, Grant Period: 1/1/2024 - 12/31/2026, State Contract Number: C000084609, Amount: $0
There was a correction to the Schedule of Expenditures of Federal Awards due to a discrepancy of a $1,000 in expenses of ALN 36.192 from the December 31, 2023 single audit and there was an omission of ALN 97.036 totaling $70,552 in expenses from the December 31, 2024 single audit.