Notes to SEFA
The accompanying schedule of expenditures of federal awards (the "Schedule") presents the activity of all federal financial assistance programs of the County of Chemung - State of New York (the "County"). 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). The County's reporting entity is defined in the notes to the County's financial statements. All federal financial assistance received directly from federal agencies as well as federal financial assistance passed through other government agencies are included on the Schedule. 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. During the year ended December 31, 2025, the County received funds from the following pass-through entities which are identifiable in the accompanying schedule as: New York State Office of Children and Family Services (NYS OCFS) New York State Office of Temporary and Disability Assistance (NYS OTDA) New York State Department of Health (NYS DOH) New York State Department of Transportation (NYS DOT) New York State Division of Homeland Security and Emergency Services (NYS DHSES) New York State Office of Mental Health (NYS OMH) New York State Office for the Aging (NYS OFA) New York State Office of Community Renewal (NYS OCR) New York State Division of Criminal Justice Services (NYS DCJS) Health Research Incorporated Unless noted above, all other funding reported on the schedule of expenditures of federal awards was received directly from the noted federal agency.
Expenditures reported on the Schedule are reported on the modified accrual basis of accounting, which is described in the notes to the County's financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The County has elected to use the applicable federal de minimis indirect cost rate as allowed under the Uniform Guidance, except in instances when the New York State pass through agency requires a specific indirect cost rate to be used.
Included in the amount reported for Assistance Listing No. 10.557, Special Supplemental Nutrition Program for Women, Infants and Children, is $1,634,741 for the fair market value of the redeemed food instrument issuances. A food instrument is an electronic benefits transfer card (EBT) produced through the New York State WIC Statewide Information System that is issued to WIC participants and may be redeemed to obtain WIC approved foods/formula from authorized vendors. Included in the amount reported for Assistance Listing No. 93.568, Low-Income Home Energy Assistance, are payments to utility vendors for $2,736,689. These payments are issued directly from the New York State Office of the State Comptroller. The payments are processed through the State-wide Financial System.