Notes to SEFA
The amounts reported as federal expenditures generally were obtained from federal financial reports for the applicable program and period. The amounts reported in these federal financial reports are prepared from records maintained for each program. These records are periodically reconciled to the general ledger which is the source of the general purpose financial statements.
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 the 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 (SEFA), as available. In certain instances, the County may receive funding from a pass-through entity that is unable to identify the federal portion of the award. In such cases, the County reports the entire amount of the federal award as federal expenditures in the SEFA.
The County’s share of certain program costs are not included in the reported expenditures.
The County is the recipient of federal financial assistance programs that do not result in cash receipts or disbursements, termed ‘non-monetary assistance’. These programs include special supplemental nutrition program for women, infants and children and medical assistance, and as such are not included on the schedule. In addition, the County distributed $77,336,753 of medical services and goods were received by participants in the Medical Assistance Program (Assistance Listing No. 93.778). New York State makes payments of benefits directly to vendors, primarily utility companies, on behalf of eligible persons receiving Low-Income Home Energy Assistance (Assistance Listing No. 93.568). Included in the amount presented on the schedule is $2,989,474 in direct payments.