Notes to SEFA
The accompanying schedule of expenditures of federal awards (the schedule) includes the federal grant activity of the primary government of the County of Allegany, New York (the County), an entity as defined in the basic financial statements and does not include the Allegany County Industrial Development Agency, Allegany County Lank Bank Corporation, Allegany County Telecommunications Development Corporation, or 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.
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.
Indirect costs are included in the reported expenditures to the extent that such costs are included in the Federal financial reports used as the source for the data presented. The County does not use the 10% de minimis election.
The County’s share of certain program costs are not included in the reported expenditures.
The County is the recipient of federal financial assistance programs that do not result in cash receipts or disbursements, termed ‘non-monetary assistance’. These programs include special supplemental nutrition program for women, infants and children and medical assistance, and as such are not included on the schedule. In addition, the County distributed $70,269,885 of medical services and goods were received by participants in the Medical Assistance Program (Assistance Listing No. 93.778). New York State makes payments of benefits directly to vendors, primarily utility companies, on behalf of eligible persons receiving Low-Income Home Energy Assistance (Assistance Listing No. 93.568). Included in the amount presented on the schedule is $3,616,841 in direct payments.