Notes to SEFA
Matching costs, i.e., the County’s share of certain program costs, are not included in the schedule of expenditures of federal awards.
The accompanying schedule of expenditures of federal awards presents the activity of federal financial assistance programs administered by County of Cortland, New York (the County), an entity as defined in the basic financial statements. This schedule does not include the federal awards, if any, of the Cortland County Industrial Development Agency or the Cortland Tobacco Asset Securitization Corporation.
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 number (ALN) advised by the pass-through grantor. Identifying numbers, other than ALN, 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.