Notes to SEFA
Title: Basis of Presentation
Accounting Policies: Expenditures reported on the Schedule and the DHS Schedule are reported on the modified accrual basis of accounting. The Countys federal awards are recognized following the cost principles of the Uniform Guidance. Cash receipts are shown on the Schedule on the cash basis of accounting as required by the various Commonwealth of Pennsylvania pass through agencies.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of the County of Greene, Pennsylvania (County) under programs of the federal government for the year ended December 31, 2022. 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). The accompanying schedule of selected Commonwealth of Pennsylvania, Department of Human Services Assistance (DHS Schedule) includes selected Commonwealth award activity of the County under programs of the Commonwealth of Pennsylvania, Department of Human Services for the year ended December 31, 2022. The information in the DHS Schedule is presented in accordance with the requirements of the Commonwealth of Pennsylvania, Department of Human Services Single Audit Supplement.Because the Schedule and the DHS Schedule present only a selected portion of the operations of the County, they are not intended to and do not present the net position, change in net position, or cash flows of the County.
Title: Required Funding Source Disclosures
Accounting Policies: Expenditures reported on the Schedule and the DHS Schedule are reported on the modified accrual basis of accounting. The Countys federal awards are recognized following the cost principles of the Uniform Guidance. Cash receipts are shown on the Schedule on the cash basis of accounting as required by the various Commonwealth of Pennsylvania pass through agencies.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The County has the following contracts with the DCED with remaining balances as of December 31, 2022: Please see table on Page 11 of the Single Audit.