Title: Relationship to the Basic Financial Statements
Accounting Policies: Expenditures are reported on the modified accrual basis of accounting for grants which are accounted for in the governmental fund types, except for expenditures of U.S. Department of Agriculture (School Breakfast Program, National School Lunch Program), U.S. Department of Justice (Equitable Sharing Program, State Criminal Alien Assistance Program (SCAAP), and U.S. Department of Treasury (Equitable Sharing Program) which are reported on a cash basis. Expenditures are reported following the cost principles contained in OMB Circular A-87, Cost Principles for State, Local, and Indian Tribal Governments for grant awards prior to December 26, 2014 and Cost Principles for State Local, and Indian Tribal Governments, 2 CFR Subpart E for grant awards after December 26, 2014, wherein certain types of expenditures/expenses are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available.
De Minimis Rate Used: N
Rate Explanation: Indirect costs are included in the reported expenditures to the extent they are included in the federal financial reports used as the source for the data presented. Indirect costs are charged at different rates according to the County's indirect cost rate study and may not be charged based upon the agreement with a grantor. The County has elected not to use the 10 percent de minimis indirect cost rate allowed under Uniform Guidance.
Women, Infants and Children Nutrition Program WIC The Schedule includes pass-through Federal Funds. The total amount reported for the WIC program (Assistance Listing Number 10.557), represents the Federal Share of non-cash assistance for WIC instruments (including Special Formula Food Instruments) redeemed for cash and the Federal share of the County's administrative costs. The amounts presented below consist of distributions to program recipient vendors, which were drawn directly from New York State (NYS) accounts and are not included in the County's basic financial statements. "See the Notes to the SEFA for chart/table." Reconciliation of Federal Expenditures Reported in the SEFA to the Annual Comprehensive Financial Report: The difference between the Federal expenditures reported in the SEFA and the County's Annual Comprehensive Financial Report are primarily comprised of the 2022 Women, Infants and Children Program (WIC), of which disbursements to the program recipients or vendors, were drawn directly from NYS accounts, and are not included in the County's basic financial statements, cash reporting for some programs, accounting accrual and other reporting differences for some programs, federal revenue not required to be reported in the SEFA and FEMA/CDBG-DR reporting differences as shown in the schedule below. "See the Notes to the SEFA for chart/table."
Title: Federal Asset Forfeitures - Unexpended Cash Balances
Accounting Policies: Expenditures are reported on the modified accrual basis of accounting for grants which are accounted for in the governmental fund types, except for expenditures of U.S. Department of Agriculture (School Breakfast Program, National School Lunch Program), U.S. Department of Justice (Equitable Sharing Program, State Criminal Alien Assistance Program (SCAAP), and U.S. Department of Treasury (Equitable Sharing Program) which are reported on a cash basis. Expenditures are reported following the cost principles contained in OMB Circular A-87, Cost Principles for State, Local, and Indian Tribal Governments for grant awards prior to December 26, 2014 and Cost Principles for State Local, and Indian Tribal Governments, 2 CFR Subpart E for grant awards after December 26, 2014, wherein certain types of expenditures/expenses are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available.
De Minimis Rate Used: N
Rate Explanation: Indirect costs are included in the reported expenditures to the extent they are included in the federal financial reports used as the source for the data presented. Indirect costs are charged at different rates according to the County's indirect cost rate study and may not be charged based upon the agreement with a grantor. The County has elected not to use the 10 percent de minimis indirect cost rate allowed under Uniform Guidance.
The County receives funds under Federal Asset Forfeiture Programs administered by the U.S Department of Justice and the U.S. Department of the Treasury, respectively. Unexpended cash balances on-hand relating to these programs at December 31, 2022 were as follows: "See the Notes to the SEFA for chart/table."
Title: Disaster Grants Public Assistance - AL #97.036, CDBG-DR AL #14.269
Accounting Policies: Expenditures are reported on the modified accrual basis of accounting for grants which are accounted for in the governmental fund types, except for expenditures of U.S. Department of Agriculture (School Breakfast Program, National School Lunch Program), U.S. Department of Justice (Equitable Sharing Program, State Criminal Alien Assistance Program (SCAAP), and U.S. Department of Treasury (Equitable Sharing Program) which are reported on a cash basis. Expenditures are reported following the cost principles contained in OMB Circular A-87, Cost Principles for State, Local, and Indian Tribal Governments for grant awards prior to December 26, 2014 and Cost Principles for State Local, and Indian Tribal Governments, 2 CFR Subpart E for grant awards after December 26, 2014, wherein certain types of expenditures/expenses are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available.
De Minimis Rate Used: N
Rate Explanation: Indirect costs are included in the reported expenditures to the extent they are included in the federal financial reports used as the source for the data presented. Indirect costs are charged at different rates according to the County's indirect cost rate study and may not be charged based upon the agreement with a grantor. The County has elected not to use the 10 percent de minimis indirect cost rate allowed under Uniform Guidance.
In 2012, the County sustained damage from Superstorm Sandy (the Storm), mainly from downed trees and floodwaters. The Countys costs for emergency protective measures, debris removal and other recovery efforts reported in the SEFA for 2022 according to the Federal Emergency Management Agency (FEMA) reporting guidelines totaled $37,790,439. This is comprised of a incurred expenditures of $326,939 between 2013-2020, $1,173,071 in 2021, and $36,290,429 in 2022.On August 4, 2020, Isaias which was downgraded from a hurricane to a tropical storm, produced widespread tropical-storm-force winds, flooding, and occasional gusts to hurricane force across the southeastern portion of New York State, including Long Island and New York City. The County incurred substantial damage and has reported a total of $2,045,367 of expenditures in Financial Year 2022. In 2014, Governor Andrew Cuomo announced that the State of New York would provide the 10% local match for entities that are in the Superstorm Sandy Federal Emergency Management Agency (FEMA) Public Assistance (PA) program. The funds come from the United States Department of Housing and Urban Development (HUD) Community Development Block Grant Disaster Recovery (CDBG-DR) program. These pass-through funds are administered by the Governors Office of Storm Recovery (GOSR). GOSR committed to paying the Countys local match related to Bay Parks restoration for all expenditures obligated under (PW) #3714. All other PWs were subject to a payment of the Countys local share up to $19.6 million for FEMA obligations of $196 million.The programs noted in the SEFA under Assistance Listing# 14.269 Hurricane Sandy Community Development Block Grant Disaster Recovery (CDBG-DR) provide additional funds for various Community Reconstruction projects, which all meet HUD national objectives. These pass-through funds are also administered by the GOSR. The County has reported a total of $12,537,167 in CDBG-DR funding for Financial Year 2022 related to these projects.
Title: Basis of Presentation
Accounting Policies: Expenditures are reported on the modified accrual basis of accounting for grants which are accounted for in the governmental fund types, except for expenditures of U.S. Department of Agriculture (School Breakfast Program, National School Lunch Program), U.S. Department of Justice (Equitable Sharing Program, State Criminal Alien Assistance Program (SCAAP), and U.S. Department of Treasury (Equitable Sharing Program) which are reported on a cash basis. Expenditures are reported following the cost principles contained in OMB Circular A-87, Cost Principles for State, Local, and Indian Tribal Governments for grant awards prior to December 26, 2014 and Cost Principles for State Local, and Indian Tribal Governments, 2 CFR Subpart E for grant awards after December 26, 2014, wherein certain types of expenditures/expenses are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available.
De Minimis Rate Used: N
Rate Explanation: Indirect costs are included in the reported expenditures to the extent they are included in the federal financial reports used as the source for the data presented. Indirect costs are charged at different rates according to the County's indirect cost rate study and may not be charged based upon the agreement with a grantor. The County has elected not to use the 10 percent de minimis indirect cost rate allowed under Uniform Guidance.
The accompanying schedule of expenditures of federal awards (the Schedule or SEFA) includes the federal grant activity of the County of Nassau, New York (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 (the 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, changes in net position, or where applicable, cash flows of the County. The Countys reporting entity is defined in Note 1 of the Countys basic financial statements. All federal awards received directly from federal agencies, as well as passed through other government agencies, are included on the Schedule, except for Nassau Community College and Nassau Health Care Corporation. Nassau Community College and Nassau Health Care Corporation have a single audit conducted by other auditors.