Notes to SEFA
Matching costs, i.e., 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 “nonmonetary programs.” New York State makes payments of benefits directly to vendors, primarily utility companies on behalf of eligible persons participating in Low Income Home Energy Assistance Program (ALN 93.568). $4,919,650 in direct payments were received by participants, which is included in the amount presented on the schedule of expenditures of federal awards.
Certain program funds are passed through the County to subrecipient organizations. The County identifies, to the extent practical, the total amount provided to subrecipients from each federal program, however, the Schedule does not contain separate schedules disclosing how the subrecipients outside of the County’s control utilize the funds. The County requires subrecipients receiving funds to submit separate audit reports disclosing the use of the program funds.