Notes to SEFA
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the County of Seneca, New York (the County) under programs of the federal government for the year ended December 31, 2025. 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 or the respective changes in financial position of the governmental activities, the business-type activities, the aggregate discretely presented component units, each major fund, and the aggregate remaining fund information of the County.
Expenditures reported on the Schedule are presented in conformity with accounting principles generally accepted in the United States and the amounts presented are derived from the County’s general ledger. The County did not elect to use the 15 percent de minimis indirect cost rate as allowed under the 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 Federal 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, as available.
The County is the recipient of federal financial assistance programs that do not result in cash receipts or disbursements, termed “nonmonetary programs.” New York State makes payments of benefits directly to third parties 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 $1,133,561 in direct payments for the Low- Income Home Energy Assistance Program.
Indirect costs are included in the reported expenditures to the extent such costs are included in the 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.