Title: 1. BASIS OF PRESENTATION
Accounting Policies: The schedule of expenditures of federal awards is presented in conformity with accounting principles generally accepted in the United States of America and the amounts presented are derived from the County’s general ledger. For programs with funding ceilings and caps, federal expenditures are only recorded and presented in the schedule of expenditures of federal awards up to such amounts.
De Minimis Rate Used: N
Rate Explanation: Indirect costs are included in the reported expenditures to the extent such costs are included in the federal financial reports used as the source for the data presented. The County has elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.
The accompanying Schedule of Expenditures of Federal Awards (the schedule) includes the federal award activity of the County of Wayne (the County) under programs of the federal government for the year ended December 31, 2023. 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 Requirement’s, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the schedule presents only a selected portion of the operations of the County of Wayne, it is not intended to and does not present the financial position, changes in net position, or cash flows of the County.
Title: 2. BASIS OF ACCOUNTING
Accounting Policies: The schedule of expenditures of federal awards is presented in conformity with accounting principles generally accepted in the United States of America and the amounts presented are derived from the County’s general ledger. For programs with funding ceilings and caps, federal expenditures are only recorded and presented in the schedule of expenditures of federal awards up to such amounts.
De Minimis Rate Used: N
Rate Explanation: Indirect costs are included in the reported expenditures to the extent such costs are included in the federal financial reports used as the source for the data presented. The County has elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.
The schedule of expenditures of federal awards is presented in conformity with accounting principles generally accepted in the United States of America and the amounts presented are derived from the County’s general ledger. For programs with funding ceilings and caps, federal expenditures are only recorded and presented in the schedule of expenditures of federal awards up to such amounts.
Title: 3. PASS THROUGH PROGRAMS
Accounting Policies: The schedule of expenditures of federal awards is presented in conformity with accounting principles generally accepted in the United States of America and the amounts presented are derived from the County’s general ledger. For programs with funding ceilings and caps, federal expenditures are only recorded and presented in the schedule of expenditures of federal awards up to such amounts.
De Minimis Rate Used: N
Rate Explanation: Indirect costs are included in the reported expenditures to the extent such costs are included in the federal financial reports used as the source for the data presented. The County has elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.
Where the County receives funds from a government entity other than the federal government (pass-through), the funds are accumulated based upon the Assistance Listing (AL) number advised by the pass-through grantor.
Identifying numbers, other than the AL numbers, which may be assigned by pass-through grantors are not maintained in the County’s financial management system. The County has identified certain pass-through identifying numbers and included them in the schedule of expenditures of federal awards, as available.
Title: 4. INDIRECT COSTS
Accounting Policies: The schedule of expenditures of federal awards is presented in conformity with accounting principles generally accepted in the United States of America and the amounts presented are derived from the County’s general ledger. For programs with funding ceilings and caps, federal expenditures are only recorded and presented in the schedule of expenditures of federal awards up to such amounts.
De Minimis Rate Used: N
Rate Explanation: Indirect costs are included in the reported expenditures to the extent such costs are included in the federal financial reports used as the source for the data presented. The County has elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.
Indirect costs are included in the reported expenditures to the extent such costs are included in the federal financial reports used as the source for the data presented.
The County has elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.
Title: 5. MATCHING COSTS
Accounting Policies: The schedule of expenditures of federal awards is presented in conformity with accounting principles generally accepted in the United States of America and the amounts presented are derived from the County’s general ledger. For programs with funding ceilings and caps, federal expenditures are only recorded and presented in the schedule of expenditures of federal awards up to such amounts.
De Minimis Rate Used: N
Rate Explanation: Indirect costs are included in the reported expenditures to the extent such costs are included in the federal financial reports used as the source for the data presented. The County has elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.
Matching costs, i.e., the County's share of certain program costs, are not included in the schedule of expenditures of federal awards.
Title: 6. DEPARTMENT OF SOCIAL SERVICES – ADMINISTRATIVE COSTS
Accounting Policies: The schedule of expenditures of federal awards is presented in conformity with accounting principles generally accepted in the United States of America and the amounts presented are derived from the County’s general ledger. For programs with funding ceilings and caps, federal expenditures are only recorded and presented in the schedule of expenditures of federal awards up to such amounts.
De Minimis Rate Used: N
Rate Explanation: Indirect costs are included in the reported expenditures to the extent such costs are included in the federal financial reports used as the source for the data presented. The County has elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.
Differences between the amounts reflected in the Schedule of Expenditures of Federal Awards and the Department of Social Services’ federal financial reports (RF-2 claims) are due to the allocation of administrative costs to the individual programs.
Title: 7. CHILD CARE DEVELOPMENT BLOCK GRANT
Accounting Policies: The schedule of expenditures of federal awards is presented in conformity with accounting principles generally accepted in the United States of America and the amounts presented are derived from the County’s general ledger. For programs with funding ceilings and caps, federal expenditures are only recorded and presented in the schedule of expenditures of federal awards up to such amounts.
De Minimis Rate Used: N
Rate Explanation: Indirect costs are included in the reported expenditures to the extent such costs are included in the federal financial reports used as the source for the data presented. The County has elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.
The Child Care Development Block Grant is funded by State and Federal monies. The percentage allocated to each varies on amonthly basis and is therefore, recorded on the books of the County as State expenditures. Because these State and Federal expenditures are commingled they are all assumed to be Federal for single audit purposes.
Title: 8. NON-MONETARY FEDERAL PROGRAM
Accounting Policies: The schedule of expenditures of federal awards is presented in conformity with accounting principles generally accepted in the United States of America and the amounts presented are derived from the County’s general ledger. For programs with funding ceilings and caps, federal expenditures are only recorded and presented in the schedule of expenditures of federal awards up to such amounts.
De Minimis Rate Used: N
Rate Explanation: Indirect costs are included in the reported expenditures to the extent such costs are included in the federal financial reports used as the source for the data presented. The County has elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.
The County is the recipient of federal award programs that do not result in cash receipts or disbursements. Such programs are termed “non-monetary programs.” During the year ended December 31, 2023, the County participated in the low-income home energy assistance program (HEAP) in which the County identifies the vendors who are to receive reimbursement for services provided to HEAP recipients and New York State pays those vendors directly. The County authorized $4,165,887 in benefits for the HEAP program (AL Number 93.568).