Notes to SEFA
Title: Note 2
Accounting Policies: For financial reporting purposes, the reporting entity of the County of Bedford, 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:?Bedford County Industrial Development Authority?Bedford County Library?Bedford County Visitors Bureau?Bedford County Airport AuthorityWhere applicable, a separate Single Audit report has been issued by the individual component unit.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Basis of AccountingThe Schedule of Expenditures of Federal Awards and Commonwealth of Pennsylvania Department of Human Services Expenditures have been prepared on a basis consistent with that used in the preparation of the basic financial statements. As described in Note 1 to the financial statements, the modified accrual basis of accounting is used. 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 County of Bedford, it is not intended to and does not present the financial position, changes in net assets or cash flows of County of Bedford. Indirect CostsThe County of Bedford did not elect to use the ten percent (10%) de minimis indirect cost rate.Federal Loan Guarantee ProgramsThe County of Bedford did not have any federal loan guarantee programs to report for the year ended December 31, 2022, as described in 2 CFR section 200.502(b).
Title: Note 3
Accounting Policies: For financial reporting purposes, the reporting entity of the County of Bedford, 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:?Bedford County Industrial Development Authority?Bedford County Library?Bedford County Visitors Bureau?Bedford County Airport AuthorityWhere applicable, a separate Single Audit report has been issued by the individual component unit.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
SUBRECIPIENTSThe County of Bedford provided federal awards to subrecipients, which administer the programs on behalf of the County, as follows:Bedford County Food Bank: Temporary Emergency Food Assistance Program (Administrative Cost)10.568-$11,765Center for Community Action, Inc.: Emergency Rental Assistance Program21.023-$1,639,809Medical Assistance: 93.778-$207,900
Title: Note 4
Accounting Policies: For financial reporting purposes, the reporting entity of the County of Bedford, 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:?Bedford County Industrial Development Authority?Bedford County Library?Bedford County Visitors Bureau?Bedford County Airport AuthorityWhere applicable, a separate Single Audit report has been issued by the individual component unit.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
JOINDER OPERATIONSThe County of Bedford participates in two (2) joinder operations in which two (2) or more counties pool their resources for the administration of a specific program:?Bedford-Somerset Developmental & Behavioral Health Services?Huntingdon-Fulton-Bedford Area Agency on AgingAdditional information on the joinder operations above can be found in Note 1 in the Notes to the Financial Statements.