Title: (1) Reporting Entity
Accounting Policies: (1) 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 sixty 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 Schedule of Expenditures of Federal Awards (the "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 Assistance Listing # 97.036). In accordance with 2 CFR Part 200 Appendix XI, expenditures of federal Disaster Grants (Assistance Listing # 97.036) are reported on the SEFA when (1) FEMA has approved the non-Federal entity's Project Worksheet (PW) and (2) the non-Federal entity has incurred the eligible expenditures.
De Minimis Rate Used: N
Rate Explanation: (2) Indirect Rate - The County has not elected to use the 10% de minimis indirect cost rate.
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 sixty 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 Schedule of Expenditures of Federal Awards (the "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 Assistance Listing # 97.036). In accordance with 2 CFR Part 200 Appendix XI, expenditures of federal Disaster Grants (Assistance Listing # 97.036) are reported on the SEFA when (1) FEMA has approved the non-Federal entity's Project Worksheet (PW) and (2) the non-Federal entity has incurred the eligible expenditures.
Title: (2) Indirect Rate
Accounting Policies: (1) 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 sixty 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 Schedule of Expenditures of Federal Awards (the "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 Assistance Listing # 97.036). In accordance with 2 CFR Part 200 Appendix XI, expenditures of federal Disaster Grants (Assistance Listing # 97.036) are reported on the SEFA when (1) FEMA has approved the non-Federal entity's Project Worksheet (PW) and (2) the non-Federal entity has incurred the eligible expenditures.
De Minimis Rate Used: N
Rate Explanation: (2) Indirect Rate - The County has not elected to use the 10% de minimis indirect cost rate.
The County has not elected to use the 10% de minimis indirect cost rate.
Title: (3) Federal Non-Monetary and Loan Programs Assistance
Listing Number
Accounting Policies: (1) 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 sixty 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 Schedule of Expenditures of Federal Awards (the "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 Assistance Listing # 97.036). In accordance with 2 CFR Part 200 Appendix XI, expenditures of federal Disaster Grants (Assistance Listing # 97.036) are reported on the SEFA when (1) FEMA has approved the non-Federal entity's Project Worksheet (PW) and (2) the non-Federal entity has incurred the eligible expenditures.
De Minimis Rate Used: N
Rate Explanation: (2) Indirect Rate - The County has not elected to use the 10% de minimis indirect cost rate.
The County is in receipt of two federal financial assistance programs that did not result in cash receipts or disbursements, termed "non-monetary programs". During the year ended December 31, 2023, the County distributed $16,538,314 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 No. 10.557). Additionally, the HOME Investment Partnership Grant (Assistance Listing No. 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 Listing Number, Program Name, Beginning Balance at January 1, 2023, Interest Outstanding Balance at December 31,
2023
14.239, HOME Investment Partnership, $660,000, $660,000
Title: (4) Relationship to Federal and State Financial Reports Assistance
Listing Number
Accounting Policies: (1) 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 sixty 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 Schedule of Expenditures of Federal Awards (the "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 Assistance Listing # 97.036). In accordance with 2 CFR Part 200 Appendix XI, expenditures of federal Disaster Grants (Assistance Listing # 97.036) are reported on the SEFA when (1) FEMA has approved the non-Federal entity's Project Worksheet (PW) and (2) the non-Federal entity has incurred the eligible expenditures.
De Minimis Rate Used: N
Rate Explanation: (2) Indirect Rate - 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 SEFA, which is prepared as explained above.
Title: (5) Low-Income Home Energy
Accounting Policies: (1) 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 sixty 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 Schedule of Expenditures of Federal Awards (the "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 Assistance Listing # 97.036). In accordance with 2 CFR Part 200 Appendix XI, expenditures of federal Disaster Grants (Assistance Listing # 97.036) are reported on the SEFA when (1) FEMA has approved the non-Federal entity's Project Worksheet (PW) and (2) the non-Federal entity has incurred the eligible expenditures.
De Minimis Rate Used: N
Rate Explanation: (2) Indirect Rate - The County has not elected to use the 10% de minimis indirect cost rate.
The Low-Income Home Energy Assistance Program (HEAP) total includes $22,696,166 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 No. 93.568).
Title: (6) Sub-recipients
Accounting Policies: (1) 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 sixty 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 Schedule of Expenditures of Federal Awards (the "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 Assistance Listing # 97.036). In accordance with 2 CFR Part 200 Appendix XI, expenditures of federal Disaster Grants (Assistance Listing # 97.036) are reported on the SEFA when (1) FEMA has approved the non-Federal entity's Project Worksheet (PW) and (2) the non-Federal entity has incurred the eligible expenditures.
De Minimis Rate Used: N
Rate Explanation: (2) Indirect Rate - The County has not elected to use the 10% de minimis indirect cost rate.
For the year ended December 31, 2023, amounts provided to subrecipients totaled $13,596,279 and are listed by program on the SEFA.
Title: (7) Program Income
Accounting Policies: (1) 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 sixty 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 Schedule of Expenditures of Federal Awards (the "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 Assistance Listing # 97.036). In accordance with 2 CFR Part 200 Appendix XI, expenditures of federal Disaster Grants (Assistance Listing # 97.036) are reported on the SEFA when (1) FEMA has approved the non-Federal entity's Project Worksheet (PW) and (2) the non-Federal entity has incurred the eligible expenditures.
De Minimis Rate Used: N
Rate Explanation: (2) Indirect Rate - The County has not elected to use the 10% de minimis indirect cost rate.
During the year ending December 31, 2023, the County received program income and recaptured funds as follows: In fiscal year 2023, the County generated and expended program income in the Federal Transit Formula Grant (Assistance Listing No. 20.507) totaling $370,866. Additionally, the County received program income totaling $, 19,720 and expended program income totaling $13,944 for the Community Development Block and Entitlement Grant (Assistance Listing No. 14.218).
Title: (8) Glossary of Pass-Through Grantors
Accounting Policies: (1) 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 sixty 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 Schedule of Expenditures of Federal Awards (the "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 Assistance Listing # 97.036). In accordance with 2 CFR Part 200 Appendix XI, expenditures of federal Disaster Grants (Assistance Listing # 97.036) are reported on the SEFA when (1) FEMA has approved the non-Federal entity's Project Worksheet (PW) and (2) the non-Federal entity has incurred the eligible expenditures.
De Minimis Rate Used: N
Rate Explanation: (2) Indirect Rate - 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 SEFA.
Acronym Agency
HRI Health Research, Inc.
NACCHO National Association of County & City Health Officials
NEHA National Environmental Health Association
NYC POLICE New York City Police Department
NYMTC New York Metropolitan Transit Council
NYS DCJS New York State Division of Criminal Justice Services
NYS DEC New York State Department of Environmental Conservation
NYS DHSES New York State Division of Homeland Security & Emergency Services
NYS DOH New York State Department of Health
NYS DOH - OASAS New York State Department of Health - Office of Addiction Services & Supports
NYS DOH - OMH New York State Department of Health - Office of Mental Health
NYS DOL New York State Department of Labor
NYS DOT New York State Department of Transportation
NYS EFC New York State Environmental Facilities Corporation
NYS GTSC New York State Governor's Traffic Safety Committee
NYS GTSC/NYS Sheriff New York State Governor's Traffic Safety Committee / New York State Sheriff’s Association
NYS GTSC/DWI New York State Governor's Traffic Safety Committee / New York State STOP DWI Foundation
NYS HCR NYS Homes & Community Renewal
NYS HTFC New York State Housing Trust Fund Corporation (RHC Division)
NYS OFA New York State Office for the Aging
NYS OTDA New York State Office of Temporary and Disability Assistance
NYS OVS New York State Office of Victim Services
NYS PRHP NYS Office of Parks, Recreation and Historic Preservation
NYS UCS New York State Unified Court System
UWLI United Way of Long Island