Notes to SEFA
The reporting entity consists of a) the primary government, which is the County of Westchester, New York ("County"), b) organizations for which the County is financially accountable, and c) other organizations for which the nature and significance of their relationship with the County are such that exclusion would cause the reporting entity's financial statements to be misleading or incomplete as set forth by GASB. The County's financial statements include the activity of three discretely presented component units. Of those, only the Westchester Community College ("College") had expenditures of federal awards. Accordingly, the accompanying Schedule of Expenditures of Federal Awards includes the federal award activity of the College.
The accompanying Schedule of Expenditures of Federal Awards ("Schedule") includes the federal award activity of the County under programs of the federal government for the year ended December 31, 2025. Federal awards received directly from the Federal agencies as well as Federal awards passed through other government agencies are included in the Schedule. 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 County, it is not intended to and does not present the financial position, changes in net position or cash flows of the County.
Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available.
Included in the amount reported for Assistance Listing No. 10.557, Special Supplemental Nutrition Program for Women, Infants and Children (“WIC”), is $6,626,095 for the fair market value of the redeemed food instrument issuances. A food instrument is an electronic benefits transfer where the food benefits are automatically added onto a card, similar to a debit card. The cards are produced through the New York State WIC Statewide Information System and are issued to WIC participants and may be redeemed to obtain WIC approved foods/formula from authorized vendors. Included in the amount reported for Assistance Listing No. 93.575, Child Care and Development Block Grant, is $111,913 for immunizations services.