The accompanying schedule of expenditures of federal awards (the Schedule) includes thefederal award activity of the County of Livingston, New York (the County) under programs of thefederal government for the year ended December 31, 2025. The information in this Schedule ispresented 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 FederalAwards (Uniform Guidance). Because the Schedule presents only a selected portion of theoperations of the County, it is not intended to and does not present the financial position, therespective changes in financial position, or, where applicable, cash flows of the governmentalactivities, the business-type activities, the aggregate discretely presented component units, eachmajor fund, and the aggregate remaining fund information of the County.
Expenditures reported on the Schedule are presented in conformity with accounting principlesgenerally accepted in the United States of America and the amounts presented are derived fromthe County’s general ledger. For programs with funding ceilings and caps, federal expendituresare only recorded and presented in the schedule of expenditures of federal awards up to suchamounts. The County has not elected to use the 15 percent de minimis indirect cost rate as allowed underthe Uniform Guidance.
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) numberadvised by the pass-through grantor. Identifying numbers, other than the AL numbers, which may be assigned by pass-throughgrantors are not maintained in the County’s financial management system. The County hasidentified certain pass-through identifying numbers and included them in the schedule of expenditures of federal awards, as available.
Indirect costs are included in the reported expenditures to the extent such costs are included inthe federal financial reports used as the source for the data presented.
Matching costs, i.e., the County’s share of certain program costs, are not included in the reported expenditures.
A significant portion of federal award programs do not involve cash awards to the County. The value of these noncash awards has been recorded as expenditures on the schedule of expenditures of federal awards. Those relating to the County are as follows: Program Title - U.S. Department of Health and Human Services: Low-Income Home Energy Assistance Federal AL Number 93.568 Amount $3,591,850
The amount included in the schedule of expenditures of federal awards is based upon the June 30, 2025 and December 31, 2025 PRF reports as directed by the United States Treasury.
Community Development Block Grants/State's Program and Non-Entitlement Grants in Hawaii, AL #14.228, funding in the amount of $303,312 is passed through to Livingston County Development Corporation (LCDC) as a subrecipient. The LCDC is a component unit of the County.