Notes to SEFA
(a) Reporting Entity The accompanying schedule of expenditures of federal awards presents the activity of Federal financial assistance programs administered by County of Lewis, New York (the County), an entity as defined in the basic financial statements, except that it does not include the Federal financial assistance programs, if any, of the Lewis County General Hospital and Residential Health Care Facility. (b) Pass-Through Programs Where the County receives funds from a government entity other than the Federal government (pass-through), the funds are accumulated based upon the Assistance Listing (AL) number advised by the pass-through grantor. Identifying numbers, other than AL numbers, which may be assigned by pass-through grantors are not maintained in the County’s financial management system. The County has identified certain pass-through identifying numbers and included them in the schedule of expenditures of federal awards. (c) Nonmonetary Federal Programs The County is the recipient of a Federal financial assistance program that does not result in cash receipts or disbursements, termed “nonmonetary programs.” During the year ended December 31, 2025, the County distributed $5,436,944 of food vouchers to eligible persons participating in the State Administrative Matching Grants for the Supplemental Nutrition Assistance Program (SNAP) (AL Number 10.561) and $41,314,862 of medical services and goods were received by participants in the Medical Assistance Program (AL Number 93.778). However, the SNAP nonmonetary amount is not reflected in the schedule of expenditures of federal awards. New York State makes payments of 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 $1,929,003 in direct payments.
Matching costs, i.e., the County’s share of certain program costs are not included in the schedule of expenditures of federal awards.