Notes to SEFA
Title: Basis of Presentation
Accounting Policies: The accompanying Schedule is presented using the modified accrual basis of accounting. Expenditures are recognized following the cost principles contained in 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 Clarion (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 net position of the County.
Title: Disaster Grants - Public Assistance (ALN 97.036)
Accounting Policies: The accompanying Schedule is presented using the modified accrual basis of accounting. Expenditures are recognized following the cost principles contained in 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.
Amounts totaling $299,761 that were incurred in 2021 were obligated in 2022 and are included on the 2022 Schedule.