Notes to SEFA
Title: Non-monetary Federal Program
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 auditee did not use the de minimis cost rate.
The County is the recipient of federal financial assistance programs that do not result in cash receipts or disbursements, termed “nonmonetary programs.” New York State makes payments of benefits directly to vendors, primarily utility companies, on behalf of eligible persons participating in the Low-Income Home Energy Assistance Program (AL Number 93.568).
Title: Detail of AL 20.205 and AL 97.067 Federal Programs
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 auditee did not use the de minimis cost rate.
Detail of the Highway Planning and Construction and State Homeland Security Program (SHSP) pass-through identifying numbers for the year ended December 31, 2023 are as follows:
Pass-Through Total Federal
Identifying Number Expenditures
ALN 20.205:
D031509 $32,409
D033375 430,931
D036053 723,455
D036375 1,472
D040061 65,284
D040064 2,200,659
D040068 4,665,748
D040252 6,005,022
D040830 107,664
Total $14,232,644
ALN 97.067:
C974200 $4,689
T837305 157,147
Total $161,836