Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal awards programs administered by the County, an entity as defined in Note 1 to the County's basic financial statements. Federal awards received directly from federal agencies, as well as federal awards passed through from other government agencies, are included on the Schedule of Expenditures of Federal Awards.
Matching costs (for example, the County's share of certain program costs) are not included in the reported expenditures.
Differences between the amounts reflected in the Schedule of Expenditures of Federal Awards and the Department of Social Services' Federal Financial Reports (RF-2 claims) are due to the allocation of administrative costs to the individual programs.
The County operates a revolving loan program utilizing federal financial assistance received under current and prior Community Development Block Grants (CDBG). There are no loans outstanding at December 31, 2025 under these programs, reported as part of loans receivable in the County's basic financial statements. No new loans were disbursed during the year, and loan repayments totaling $6,039 were made during the year from economic development loans. No economic development loans were written off in 2025. The balance at January 1, 2025 was $6,039.
Expenditures for Low-Income Home Energy Assistance #93.568 include $119,112 administered by NYS Office of the State Comptroller but expended by the County.