The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of the Town of Hempstead, New York (the “Town”) 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 Town, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Town.
1) Reporting Entity - For purposes of complying with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, “Uniform Administrative Requirements, Cost Principles, and Audit Requirements of Federal Awards” (Uniform Guidance), the Town is defined in a manner consistent with the entity defined in the Town’s basic financial statements as of and for the year ended December 31, 2025. 2) Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following either the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. However, expenditures relating to U.S. Department of Homeland Security and Federal Emergency Management Agency (“FEMA”) Federal Assistance Listing #97.036 and 97.039 are reported when (1) FEMA has approved the project worksheet, and (2) eligible expenditures have been incurred, in accordance with FEMA regulations. 3) Pass-through entity identifying numbers are presented where available. 4) The Town has not elected to use the 15% de minimis indirect cost rate as allowed under the Uniform Guidance. 5) Federal grants received by the Town are subject to audit and adjustment. If any expenditures are disallowed by the grantor agencies as a result of such an audit, the grantor agencies could make claims for reimbursement, which would become a liability of the Town. 6) The federal expenditures for Community Development Block Grants/Entitlement Grants include $276,731 of expenditures financed with program income. 7) The federal expenditures for Workforce Investment Act/Workforce Innovation and Opportunity Act Cluster include $21,880 of expenditures financed with program income. 8) The Town is considered a non-entitlement unit (“NEU”) for the COVID-19 State and Local Fiscal Recovery Funds program. (AL# 21.027). Although the Town received funds from New York State (NEU Recipient Number NY2818), per the OMB Compliance Supplement, NEUs are considered direct recipients under this award. Accordingly, the award is reported as a direct award.
Effective September 1, 2020, the U.S. Department of Housing and Urban Development, approved the transfer of the Section 8 Housing Choice Voucher Program from the Town of Hempstead Department of Urban Renewal to the New York State Homes and Community Renewal. As of December 31, 2025, the Town is holding approximately $189,000 of cash, which is expected to be remitted to the U.S. Department of Housing and Urban Development upon receipt of its final guidance.
Below is a summary of the FEMA expenditures related to the declared disasters reported on the Schedule of Expenditures of Federal Awards for which there was an approved project worksheet prior to December 31, 2025: See the Notes to the SEFA for chart/table. Adjustments to previously reported FEMA funded expenditures, if warranted, are and will be reported on the SEFA in the year it becomes known.
For Hurricane Sandy Community Development Block Grant - Disaster Recovery Grants (Assistance Listing No. 14.269), expenditures incurred in prior years that will not be reimbursed were written off in the amount of $94,136 in 2025.