Notes to SEFA
Title: RISK-BASED AUDIT APPROACH
Accounting Policies: 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.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The 2022 threshold for determining Type A programs is $750,000. The following Type A programs were audited as major: ALN 21.023 Emergency Rental Assistance Program, ALN 21.027 State and Local Fiscal Recovery Funds, ALN 93.658 Foster Care Title IV-E. The amount expended under programs audited as major federal programs for the year ended December 31, 2022, totaled $5,774,782 or 67.45% of total federal awards expended.
Title: PCCD Grant
Accounting Policies: 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.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Expenditures in 2021 for the Coronavirus Emergency Supplemental Funding (CESF), ALN 16.034 were $73,513. Accrued revenues for that amount were recognized in 2022.