Title: 1. Basis of Pressentation
Accounting Policies: Expenditures reported on the schedule are reported on the GAAP basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
a.Reporting EntityThe accompanying Schedule of Expenditures of Federal Awards (the schedule) includes the federal award activity of the County of Ontario, New York (the County) under programs of the federal government for the year ended December 31, 2022, except that it does not include the federal financial assistance programs, if any, of the Ontario County Industrial Development Agency, the Finger Lakes Community College, the Ontario County Four Seasons Local Development Corporation, and the Ontario Tobacco Asset Securitization Corporation. 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 Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the schedule presents only a selected portion of the operations of the County of Ontario, it is not intended to and does not present the financial position, changes in net position, or cash flows of the County.b.Pass-Through ProgramsWhere the County receives funds from a government entity other than the federal government (pass-through), the funds are accumulated based upon the Catalog of Federal Domestic Assistance (CFDA) number advised by the pass-through grantor.Identifying numbers, other than CFDA numbers, which may be assigned by pass-through grantors are not maintained in the Countys financial management system. Where the County has identified pass-through identifying numbers they are included in the schedule of expenditures of federal awards.
Title: 4. Matching Costs
Accounting Policies: Expenditures reported on the schedule are reported on the GAAP basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Matching costs, i.e., the Countys share of certain program costs, are not included in the reported expenditures.
Title: 5. Department of Social Services - Administrative Costs
Accounting Policies: Expenditures reported on the schedule are reported on the GAAP basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Differences between the amounts reflected in the Schedule of Expenditures of Federal Awards and the Department of Social Services federal financial reports (RF-2 claims) are due to the allocation of administrative costs to the individual programs.
Title: 6. Childcare Development Block Grant
Accounting Policies: Expenditures reported on the schedule are reported on the GAAP basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The Childcare Development Block Grant is funded by State and Federal monies. The percentage allocated to each varies on a monthly basis and is therefore, recorded on the books of the County as State expenditures. Because these State and Federal expenditures are commingled they are all assumed to be Federal for single audit purposes.
Title: 7. Non-Monetary Federal Programs
Accounting Policies: Expenditures reported on the schedule are reported on the GAAP basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The County is the recipient of federal award programs that do not result in cash receipts or disbursements. Such programs are termed non-monetary programs. During the year ended December 31, 2022, the County participates in the low-income home energy assistance program (HEAP) in which the County identifies the vendors who are to receive reimbursement for services provided to HEAP recipients and New York State pays those vendors directly. The County authorized $4,299,246 in benefits for the HEAP program (CFDA Number 93.568).