Notes to SEFA
The accompanying schedule of expenditures of federal awards (Schedule) includes the federal grant activity of the Town of DeWitt, New York (the Town), 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 Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Town, it is not intended to and does not present the financial position or the respective changes in financial position of the governmental activities, business-type activities, each major fund, and the aggregate remaining fund information of the Town.
Expenditures reported on the Schedule are presented on the accrual basis of accounting in conformity with accounting principles generally accepted in the United States and the amounts presented are derived from the Town’s general ledger. Federal expenditures are recorded when an allowable cost is incurred under the applicable program and is due and payable.
Where the Town receives funds from a government entity other than the federal government (passthrough), the funds are accumulated based upon the Assistance Listing (AL) number advised by the pass-through grantor. Identifying numbers, other than the Assistance Listings, which may be assigned by pass-through grantors are not maintained in the Town’s financial management system. The Town has identified certain pass-through identifying numbers and included them in the Schedule, as available.
Indirect costs are not included in the reported expenditures as they are not included in the federal funding for each program. The Town has not elected to use the de minimis indirect cost rate as allowed under the Uniform Guidance.
Matching costs, i.e., the Town’s or State’s share of certain program costs, are not included in the reported expenditures.