Audit 368992

The accompanying schedule of expenditures of federal awards includes the federal grant activity of the primary government of the County of Orleans, an entity as defined in the general purpose financial statements and does not include the Orleans County Industrial Development Agency or the Soil and Water Conservation District. The information in this schedule was prepared on the accrual basis of accounting and is presented in accordance with the requirements of Title 2 U.S Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. During the year ended December 31, 2024, the County received funds from the following pass-through entities which are identifiable in the accompanying schedule as:  New York State Office of Children and Family Services (NYS OCFS)  New York State Office of Temporary and Disability Assistance (NYS OTDA)  New York State Department of Health (NYS DOH)  New York State Department of Transportation (NYS DOT)  New York State Division of Homeland Security and Emergency Services (NYS DHSES)  New York State Office of Alcoholism and Substance Abuse Services (NYS OASAS)  New York State Office of Mental Health (NYS OMH)  New York State Office for the Aging (NYS OFA)  New York State Department of Education (NYSED)  New York State Board of Elections (NYS BOE)  New York State Department of Labor (NYS DOL)  Health Research Incorporated  New York State Office of Community Renewal (NYS OCR)

The amounts reported as federal expenditures generally were obtained from federal financial reports for the applicable program and period. The amounts reported in these federal financial reports are prepared from records maintained for each program. These records are periodically reconciled to the general ledger, which is the source of the general purpose financial statements.

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 (Assistance Listing 93.568). Included in the amount presented on the schedule of expenditures of federal awards is $2,399,632 of direct payments.

Indirect costs may be included in the reported expenditures, to the extent that they are included in the federal financial reports used as the source for the data presented. The de minimis election allows the County to allocate 10% of indirect costs to grants with periods ending on or before September 30, 2024 and 15% of indirect costs to grant with periods after September 30, 2024. The County has elected not to use the applicable de minimis indirect cost rate as allowed under the Uniform Guidance. Matching costs (the County's share of certain program costs) are not included in the reported expenditures.