Notes to SEFA
The schedule of expenditures of federal awards is presented in conformity with accounting principles generally accepted in the United States of America and the amounts presented are derived from the County’s general ledger. For programs with funding ceilings and caps, federal expenditures are only recorded and presented in the schedule of expenditures of federal awards up to such amounts.
Where the County receives pass-through funds from a government entity other than the federal government, the funds are accumulated based upon the Assistance Listing (AL) number advised by the pass-through grantor. Identifying numbers (other than the AL numbers) may be assigned by pass-through grantors and are not maintained in the County’s financial management system. The County has included pass-through identifying numbers in the schedule of expenditures of federal awards as available.
The County is the recipient of federal financial programs that do not result in cash receipts or disbursements to the County, termed "nonmonetary programs". New York State pays benefits directly to vendors, primarily utility companies, on behalf of eligible persons participating in the Low-Income Home Energy Assistance Program (AL Number 93.568). Included in the amount presented on the schedule of expenditures of federal awards is $4,542,757 in direct payments to vendors.
Matching costs (i.e., the County's share of certain program costs) are not included in the schedule of expenditures of federal awards.