Notes to SEFA
The accompanying schedule of expenditures of federal awards (Schedule) includes the federal grant activity of the Suffolk County Community College (College), under programs of the federal government for the year ended August 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 College, and it is not intended to and does not present the financial position of the respective changes in the financial position of the business-type activities of the College.
Where the College receives funds from a government entity other than the federal government (pass-through), the funds are accumulated based upon the Assistance Listing Number advised by the pass-through grantor. Identifying numbers, other than Assistance Listing numbers, which may be assigned bypass- through grantors are not maintained in the College’s financial management system. The College has identified certain pass-through identifying numbers and included them in the Schedule, as available.
Matching costs, i.e., the College’s share of certain program costs, are not included in the reported expenditures.
The College also participates in the Guaranteed Student Loan program, Assistance Listing number 84.268, which offers low-interest loans to students and parents. The College is partly responsible for administering the loan program. During the fiscal year 2024-2025, total loans under this program amounted to $6,787,122, including supplemental loans to students.
The College is in compliance with the following institutional and program eligibility requirements under the Higher Education Act of 1965 and Federal regulations under 34 CFR 668.23: • Correspondence courses the institution offers under 34 CFR 600.7(b) and (g) • Regular students that enroll in correspondence courses under 34 CFR 600.7(b) and (g) • Institution’s regular students that are incarcerated under 34 CFR 600.7(c) and (g) • Completion rates for confined or incarcerated individuals enrolled in nondegree programs at nonprofit institutions under 34 CFR 600.7(c)(3)(ii) and (g) • Institution’s regular students that lack a high school diploma or its equivalent under 34 CFR 600.7(d) and (g) • Completion rates for short-term programs under 34 CFR 668.8(f) and (g) • Placement rates for short-term programs under https://www.ecfr.gov/current/title- 34/subtitle-B/chapter-VI/part-668/subpart-A/section-668.8 34 CFR 668.8(e)(2).