Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards (the schedule) includes the federal award activity of the Livingston County Water and Sewer Authority, New York (the Authority) under programs of the federal government for the year ended December 31, 2025. 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 Authority, it is not intended to and does not present the financial position or changes in net position.
Matching costs, i.e., the Authority’s share of certain program costs, are not included in the reported expenditures.
The Authority did not pass through any awards to subrecipients during the fiscal year.
Per Financial Statements Federal Revenues Grant Revenue $1,997,094 $1,250,000 Draw’s on Loans - 2,340,759 Total Expenditures of Federal Awards $1,997,094 $3,590,759