Audit 54817

Title: Basis of Accounting Accounting Policies: The accompanying schedule of expenditures of Federal awards (the "Schedule") includes the Federal award activity of the County of Susquehanna, Pennsylvania (the "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"). Because the Schedule presents only a selected portion of the operations of the County, it is not intended to and does not present the financial position or changes in financial position of the County. De Minimis Rate Used: N Rate Explanation: The County has elected not to use the ten percent de minimis indirect cost rate. Indirect costs are allocated to programs based on applicable criteria relative to the Federal program. The accompanying schedule of expenditures of Federal awards is presented on the accrual basis of accounting. Expenditures are recognized following, as applicable, either the cost principles in OMB Circular A-87, or the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.