Notes to SEFA
The County of Tioga, 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 awards, the COUNTY’s reporting entity is the same as was used for financial purposes.
The accompanying schedule of expenditures of federal awards is presented using the modified accrual basis of accounting, which is described in Note 1 to the COUNTY’s financial statements. The COUNTY did not elect to use the 15% de minimis in indirect cost rate.
The 2025 threshold for determining Type A programs is $1,000,000. The following Type A programs were audited as major: ALN Name of Federal Program or Cluster 14.228 Community Development Block Grant The amount expended under programs audited as major federal programs for the year ended December 31, 2025, totaled $1,961,092 or 22.32% of total federal awards expended.