Title: Basis of Presentation
Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The County has elected not to use the 10-percent de minimis indirect cost rate allowed under theUniform Guidance.
The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of the County of Orange, New York (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, changes in net position or cash flows of the County.
Title: Financial Reporting Entity
Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The County has elected not to use the 10-percent de minimis indirect cost rate allowed under theUniform Guidance.
The reporting entity consists of a) the primary government, which is the County of Orange, New York (County), b) organizations for which the County is financially accountable, and c) other organizations for which the nature and significance of their relationship with the County are such that exclusion would cause the reporting entitys financial statements to be misleading or incomplete as set forth by GASB.The financial statements include $23,596,768 of federal award activity that is attributable to the Orange County Community College (a discretely presented component unit of the County of Orange, New York). The audit of compliance in accordance with the Uniform Guidance will be issued separately by the College.
Title: Fair Value of Noncash Awards
Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The County has elected not to use the 10-percent de minimis indirect cost rate allowed under theUniform Guidance.
Included in the amount reported for Assistance Listing No. 93.568, Low-Income Home Energy Assistance, are payments to utility vendors for $12,475,908. These payments are issued directly from the New York State Office of the State Comptroller. The payments are processed through the State-wide Financial System.
Title: Provider Relief Fund and American Rescue Plan Rural Distribution
Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The County has elected not to use the 10-percent de minimis indirect cost rate allowed under theUniform Guidance.
For the awards from the Department of Health and Human Services (HHS) related to the Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution (PRF) program, HHS has indicated that the amounts on the Schedule should be reported in accordance with the reporting requirements of the Health Resources and Service Administration (HRSA) PRF Reporting Portal. Payments from HHS for PRF are assigned to Payment Received Periods (each, a Period) based upon the date each payment from the PRF was received. Each Period has a specific Period of Availability and timing of reporting requirements. Entities receiving PRF are required to report in the HRSA PRF Reporting Portal after each Periods deadline (i.e., after the end of the Period of Availability). The Schedule includes all Period 3 PRF payments received between January 1, 2021 and June 30, 2021 and all Period 4 PRF payments received between July 1, 2021 and December 31, 2022 reported by the County to HRSA in the PRF Reporting Portal totaling $3,216,144. The County recognized PRF revenue for the year ended December 31, 2022 of $3,216,144 in the financial statement line item Provider Relief Funds in the Countys proprietary funds statement of revenues, expenses and changes in net position.