Title: Federal Non-Monetary and Loan Programs
Accounting Policies: Reporting Entity: Suffolk County is a charter form of government governed by an elected 18-member County Legislature and administered by an elected County Executive. The accompanying financial statements present the government and its component units, entities for which the government is considered to be financially accountable. The Governmental Accounting Standards Board (GASB) has set forth criteria to be considered in determining financial accountability. These criteria include the County appointing a voting majority of an organization's governing body and (1) the ability of the governing body to impose its will on that organization or (2) the potential for the organization to provide specific financial benefits to or impose specific financial burden on the County. Blended component units, although legally separate entities, are in substance, part of the government's operations. Discretely presented component units are reported in a separate column in the government-wide financial statements to emphasize that they are legally separate from the government. Basis of Accounting of Basic Financial Statements: The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting, as are the proprietary fund and fiduciary fund financial statements (except that agency funds have no measurement focus). Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Property taxes are recognized as revenues in the year for which they are levied. Grants and similar items are recognized as revenue as soon as all eligibility requirements imposed by the provider have been met. Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For the County, available is defined as expected to be received within 60 days of fiscal year-end except for expenditure-driven grant revenues, which are considered available if collected within one year of the fiscal year-end. Expenditures generally are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures, as well as expenditures related to compensated absences and claims and judgments, are recorded only when payment is due. Property taxes, sales and use tax, franchise taxes, licenses, and interest associated with the current fiscal period are all considered to be susceptible to accrual and so have been recognized as revenues of the current fiscal period. Only the portion of special assessments receivable due within the current fiscal period is considered to be susceptible to accrual as revenue of the current period. All other revenue items are considered to be measurable and available only when cash is received by the government. Basis of Presentation: The accompanying SEFA presents the activity of federal financial assistance programs administered by the County of Suffolk, New York (the "County"), a financial reporting entity as defined in Note 1 to the County's general purpose financial statements. All federal financial assistance passed through other government agencies is included in the SEFA, except those federal expenditures of Suffolk County Community College (the "College"), a component unit, as the College engaged other auditors to perform an audit in accordance with 2 CFR Part 200. Basis of Accounting: The accompanying SEFA of the County are presented on the accrual basis of accounting except for Disaster Grants-Public Assistance (Presidentially Declared Disasters ALN 97.036.) Due to the character limitation, the remainder of this note can be found in the 2022 Single Audit Report.
De Minimis Rate Used: N
Rate Explanation: The County has not elected to use the 10% de minimis indirect cost rate.
The County is in receipt of federal financial assistance that did not result in cash receipts or disbursements, termed "non-monetary programs." During the year ended December 31, 2022, the County distributed $13,800,048 worth of WIC Food Checks and WIC Special Formula Food Instruments to eligible participants in the Special Supplemental Food Program for Women, Infants and Children, WIC (Assistance Listing # 10.557). Additionally, the HOME Investment Partnership Grant (Assistance Listing # 14.239) contains the outstanding balance of the $660,000 loan made to Artspace in 2011. This interest free loan, which has a 30-year life, has continuing compliance requirements. Assistance Program Name Beginning Balance Interest Outstanding Balance Listing Number HOME at January 1, 2022 - at December 31, 2022 14.239 Investment Partnership $660,000 $660,000
Title: Relationship to Federal and State Financial Reports
Accounting Policies: Reporting Entity: Suffolk County is a charter form of government governed by an elected 18-member County Legislature and administered by an elected County Executive. The accompanying financial statements present the government and its component units, entities for which the government is considered to be financially accountable. The Governmental Accounting Standards Board (GASB) has set forth criteria to be considered in determining financial accountability. These criteria include the County appointing a voting majority of an organization's governing body and (1) the ability of the governing body to impose its will on that organization or (2) the potential for the organization to provide specific financial benefits to or impose specific financial burden on the County. Blended component units, although legally separate entities, are in substance, part of the government's operations. Discretely presented component units are reported in a separate column in the government-wide financial statements to emphasize that they are legally separate from the government. Basis of Accounting of Basic Financial Statements: The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting, as are the proprietary fund and fiduciary fund financial statements (except that agency funds have no measurement focus). Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Property taxes are recognized as revenues in the year for which they are levied. Grants and similar items are recognized as revenue as soon as all eligibility requirements imposed by the provider have been met. Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For the County, available is defined as expected to be received within 60 days of fiscal year-end except for expenditure-driven grant revenues, which are considered available if collected within one year of the fiscal year-end. Expenditures generally are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures, as well as expenditures related to compensated absences and claims and judgments, are recorded only when payment is due. Property taxes, sales and use tax, franchise taxes, licenses, and interest associated with the current fiscal period are all considered to be susceptible to accrual and so have been recognized as revenues of the current fiscal period. Only the portion of special assessments receivable due within the current fiscal period is considered to be susceptible to accrual as revenue of the current period. All other revenue items are considered to be measurable and available only when cash is received by the government. Basis of Presentation: The accompanying SEFA presents the activity of federal financial assistance programs administered by the County of Suffolk, New York (the "County"), a financial reporting entity as defined in Note 1 to the County's general purpose financial statements. All federal financial assistance passed through other government agencies is included in the SEFA, except those federal expenditures of Suffolk County Community College (the "College"), a component unit, as the College engaged other auditors to perform an audit in accordance with 2 CFR Part 200. Basis of Accounting: The accompanying SEFA of the County are presented on the accrual basis of accounting except for Disaster Grants-Public Assistance (Presidentially Declared Disasters ALN 97.036.) Due to the character limitation, the remainder of this note can be found in the 2022 Single Audit Report.
De Minimis Rate Used: N
Rate Explanation: The County has not elected to use the 10% de minimis indirect cost rate.
The regulations and guidelines governing the preparation of federal, and state financial reports vary by state and federal agency and among programs administered by the same agency. Accordingly, the amounts reported in the federal and state financial reports do not necessarily agree with the amounts reported in the accompanying Schedule of Expenditures of Federal Awards, which is prepared as explained above.
Title: Low-Income Home Energy Assistance Program
Accounting Policies: Reporting Entity: Suffolk County is a charter form of government governed by an elected 18-member County Legislature and administered by an elected County Executive. The accompanying financial statements present the government and its component units, entities for which the government is considered to be financially accountable. The Governmental Accounting Standards Board (GASB) has set forth criteria to be considered in determining financial accountability. These criteria include the County appointing a voting majority of an organization's governing body and (1) the ability of the governing body to impose its will on that organization or (2) the potential for the organization to provide specific financial benefits to or impose specific financial burden on the County. Blended component units, although legally separate entities, are in substance, part of the government's operations. Discretely presented component units are reported in a separate column in the government-wide financial statements to emphasize that they are legally separate from the government. Basis of Accounting of Basic Financial Statements: The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting, as are the proprietary fund and fiduciary fund financial statements (except that agency funds have no measurement focus). Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Property taxes are recognized as revenues in the year for which they are levied. Grants and similar items are recognized as revenue as soon as all eligibility requirements imposed by the provider have been met. Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For the County, available is defined as expected to be received within 60 days of fiscal year-end except for expenditure-driven grant revenues, which are considered available if collected within one year of the fiscal year-end. Expenditures generally are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures, as well as expenditures related to compensated absences and claims and judgments, are recorded only when payment is due. Property taxes, sales and use tax, franchise taxes, licenses, and interest associated with the current fiscal period are all considered to be susceptible to accrual and so have been recognized as revenues of the current fiscal period. Only the portion of special assessments receivable due within the current fiscal period is considered to be susceptible to accrual as revenue of the current period. All other revenue items are considered to be measurable and available only when cash is received by the government. Basis of Presentation: The accompanying SEFA presents the activity of federal financial assistance programs administered by the County of Suffolk, New York (the "County"), a financial reporting entity as defined in Note 1 to the County's general purpose financial statements. All federal financial assistance passed through other government agencies is included in the SEFA, except those federal expenditures of Suffolk County Community College (the "College"), a component unit, as the College engaged other auditors to perform an audit in accordance with 2 CFR Part 200. Basis of Accounting: The accompanying SEFA of the County are presented on the accrual basis of accounting except for Disaster Grants-Public Assistance (Presidentially Declared Disasters ALN 97.036.) Due to the character limitation, the remainder of this note can be found in the 2022 Single Audit Report.
De Minimis Rate Used: N
Rate Explanation: The County has not elected to use the 10% de minimis indirect cost rate.
The Low-Income Home Energy Assistance Program (HEAP) total includes $37,651,237 in payments made by the NY Office of the State Comptroller on behalf of Suffolk DSS through the NYS Office of Temporary and Disability Assistance (Assistance Listing # 93.568).
Title: Sub-recipients
Accounting Policies: Reporting Entity: Suffolk County is a charter form of government governed by an elected 18-member County Legislature and administered by an elected County Executive. The accompanying financial statements present the government and its component units, entities for which the government is considered to be financially accountable. The Governmental Accounting Standards Board (GASB) has set forth criteria to be considered in determining financial accountability. These criteria include the County appointing a voting majority of an organization's governing body and (1) the ability of the governing body to impose its will on that organization or (2) the potential for the organization to provide specific financial benefits to or impose specific financial burden on the County. Blended component units, although legally separate entities, are in substance, part of the government's operations. Discretely presented component units are reported in a separate column in the government-wide financial statements to emphasize that they are legally separate from the government. Basis of Accounting of Basic Financial Statements: The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting, as are the proprietary fund and fiduciary fund financial statements (except that agency funds have no measurement focus). Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Property taxes are recognized as revenues in the year for which they are levied. Grants and similar items are recognized as revenue as soon as all eligibility requirements imposed by the provider have been met. Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For the County, available is defined as expected to be received within 60 days of fiscal year-end except for expenditure-driven grant revenues, which are considered available if collected within one year of the fiscal year-end. Expenditures generally are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures, as well as expenditures related to compensated absences and claims and judgments, are recorded only when payment is due. Property taxes, sales and use tax, franchise taxes, licenses, and interest associated with the current fiscal period are all considered to be susceptible to accrual and so have been recognized as revenues of the current fiscal period. Only the portion of special assessments receivable due within the current fiscal period is considered to be susceptible to accrual as revenue of the current period. All other revenue items are considered to be measurable and available only when cash is received by the government. Basis of Presentation: The accompanying SEFA presents the activity of federal financial assistance programs administered by the County of Suffolk, New York (the "County"), a financial reporting entity as defined in Note 1 to the County's general purpose financial statements. All federal financial assistance passed through other government agencies is included in the SEFA, except those federal expenditures of Suffolk County Community College (the "College"), a component unit, as the College engaged other auditors to perform an audit in accordance with 2 CFR Part 200. Basis of Accounting: The accompanying SEFA of the County are presented on the accrual basis of accounting except for Disaster Grants-Public Assistance (Presidentially Declared Disasters ALN 97.036.) Due to the character limitation, the remainder of this note can be found in the 2022 Single Audit Report.
De Minimis Rate Used: N
Rate Explanation: The County has not elected to use the 10% de minimis indirect cost rate.
For the year ended December 31, 2022, amounts provided to subrecipients totaled $11,288,878 and are listed by program on the Schedule of Expenditures of Federal Awards.
Title: Program Income and Recaptured Funds
Accounting Policies: Reporting Entity: Suffolk County is a charter form of government governed by an elected 18-member County Legislature and administered by an elected County Executive. The accompanying financial statements present the government and its component units, entities for which the government is considered to be financially accountable. The Governmental Accounting Standards Board (GASB) has set forth criteria to be considered in determining financial accountability. These criteria include the County appointing a voting majority of an organization's governing body and (1) the ability of the governing body to impose its will on that organization or (2) the potential for the organization to provide specific financial benefits to or impose specific financial burden on the County. Blended component units, although legally separate entities, are in substance, part of the government's operations. Discretely presented component units are reported in a separate column in the government-wide financial statements to emphasize that they are legally separate from the government. Basis of Accounting of Basic Financial Statements: The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting, as are the proprietary fund and fiduciary fund financial statements (except that agency funds have no measurement focus). Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Property taxes are recognized as revenues in the year for which they are levied. Grants and similar items are recognized as revenue as soon as all eligibility requirements imposed by the provider have been met. Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For the County, available is defined as expected to be received within 60 days of fiscal year-end except for expenditure-driven grant revenues, which are considered available if collected within one year of the fiscal year-end. Expenditures generally are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures, as well as expenditures related to compensated absences and claims and judgments, are recorded only when payment is due. Property taxes, sales and use tax, franchise taxes, licenses, and interest associated with the current fiscal period are all considered to be susceptible to accrual and so have been recognized as revenues of the current fiscal period. Only the portion of special assessments receivable due within the current fiscal period is considered to be susceptible to accrual as revenue of the current period. All other revenue items are considered to be measurable and available only when cash is received by the government. Basis of Presentation: The accompanying SEFA presents the activity of federal financial assistance programs administered by the County of Suffolk, New York (the "County"), a financial reporting entity as defined in Note 1 to the County's general purpose financial statements. All federal financial assistance passed through other government agencies is included in the SEFA, except those federal expenditures of Suffolk County Community College (the "College"), a component unit, as the College engaged other auditors to perform an audit in accordance with 2 CFR Part 200. Basis of Accounting: The accompanying SEFA of the County are presented on the accrual basis of accounting except for Disaster Grants-Public Assistance (Presidentially Declared Disasters ALN 97.036.) Due to the character limitation, the remainder of this note can be found in the 2022 Single Audit Report.
De Minimis Rate Used: N
Rate Explanation: The County has not elected to use the 10% de minimis indirect cost rate.
During the year ending December 31, 2022, the County received program income and recaptured funds as follows: In fiscal year 2022, the County generated and expended program income in the Federal Transit Formula Grant (Assistance Listing # 20.507) totaling $387,818. Additionally, the County received program income totaling $50,000 from the Neighborhood Stabilization Program (NSP) (Assistance Listing # 14.228); however, the County no longer receives funding through NSP. Therefore, HUD informed the County to record the program income to the Community Development Block Grant (Assistance Listing # 14.218). These funds were not expended in 2022; therefore, the program income was not included on the SEFA. In fiscal year 2022, the County recaptured $110,673 of Home Investment Partnership Program (Assistance Listing # 14.239); however, these funds were not expended in 2022; therefore, the recaptured funds were not included on the 2022 SEFA.
Title: Glossary of Pass-Through Grantors
Accounting Policies: Reporting Entity: Suffolk County is a charter form of government governed by an elected 18-member County Legislature and administered by an elected County Executive. The accompanying financial statements present the government and its component units, entities for which the government is considered to be financially accountable. The Governmental Accounting Standards Board (GASB) has set forth criteria to be considered in determining financial accountability. These criteria include the County appointing a voting majority of an organization's governing body and (1) the ability of the governing body to impose its will on that organization or (2) the potential for the organization to provide specific financial benefits to or impose specific financial burden on the County. Blended component units, although legally separate entities, are in substance, part of the government's operations. Discretely presented component units are reported in a separate column in the government-wide financial statements to emphasize that they are legally separate from the government. Basis of Accounting of Basic Financial Statements: The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting, as are the proprietary fund and fiduciary fund financial statements (except that agency funds have no measurement focus). Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Property taxes are recognized as revenues in the year for which they are levied. Grants and similar items are recognized as revenue as soon as all eligibility requirements imposed by the provider have been met. Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For the County, available is defined as expected to be received within 60 days of fiscal year-end except for expenditure-driven grant revenues, which are considered available if collected within one year of the fiscal year-end. Expenditures generally are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures, as well as expenditures related to compensated absences and claims and judgments, are recorded only when payment is due. Property taxes, sales and use tax, franchise taxes, licenses, and interest associated with the current fiscal period are all considered to be susceptible to accrual and so have been recognized as revenues of the current fiscal period. Only the portion of special assessments receivable due within the current fiscal period is considered to be susceptible to accrual as revenue of the current period. All other revenue items are considered to be measurable and available only when cash is received by the government. Basis of Presentation: The accompanying SEFA presents the activity of federal financial assistance programs administered by the County of Suffolk, New York (the "County"), a financial reporting entity as defined in Note 1 to the County's general purpose financial statements. All federal financial assistance passed through other government agencies is included in the SEFA, except those federal expenditures of Suffolk County Community College (the "College"), a component unit, as the College engaged other auditors to perform an audit in accordance with 2 CFR Part 200. Basis of Accounting: The accompanying SEFA of the County are presented on the accrual basis of accounting except for Disaster Grants-Public Assistance (Presidentially Declared Disasters ALN 97.036.) Due to the character limitation, the remainder of this note can be found in the 2022 Single Audit Report.
De Minimis Rate Used: N
Rate Explanation: The County has not elected to use the 10% de minimis indirect cost rate.
The following is a glossary of pass-through grantor acronyms which may be used in the Schedule of Expenditures of Federal Awards.AcronymAgencyHRIHealth Research, Inc.NACCHONational Association of County & City Health OfficialsNFWFNational Fish & Wildlife FoundationNYC POLICENew York City Police DepartmentNYMTCNew York Metropolitan Transit CouncilNYS DCJSNew York State Division of Criminal Justice ServicesNYS DECNewYorkStateDepartmentofEnvironmentalConservationNYS DHSESNew York State Division of Homeland Security &Emergency ServicesNYS DOHNew York State Department of HealthNYS DOH - OASASNew York State Department of Health - Office ofAddiction Services & SupportsNYS DOH - OMHNew York State Department of Health - Office of MentalHealthNYS DOLNew York State Department of LaborNYS DOTNew York State Department of TransportationNYS EFCNew York State Environmental Facilities CorporationNYS GTSCNew York State Governor's Traffic Safety CommitteeNYS GTSC/DWINew York State Governor's Traffic Safety Committee / New York State STOP DWI FoundationNYS HTFCNew York State Housing Trust Fund Corporation(RHC Division)NYS OFANew York State Office for the AgingNYS OTDANew York State Office of Temporary and DisabilityAssistanceNYS OVSNew York State Office of Victim ServicesNYS UCSNew York State Unified Court SystemRFMHResearch Foundation for Mental Hygiene, Inc.UWLIUnited Way of Long Island