Notes to SEFA
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Greene County, New York (County), under programs of the federal government for the year ended December 31, 2025. The information in the 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 portion of the operations of the County, it is not intended to and does not present the financial position, changes in net position, or cash flows for the County.
Expenditures reported in the Schedule are presented in conformity with accounting principles generally accepted in the United States and amounts presented are derived from the County’s general ledger.
Indirect costs are included in the reported expenditures to the extent that such costs are included in the federal financial reports used as the source document for the data presented. The County has not elected to use the 15 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
Matching costs, (i.e. the County’s share of certain program costs), are not included in the reported expenditures.
No amounts were provided to sub-recipients.
A significant portion of federal award programs do not involve cash awards to the County. The value of these noncash awards has been recorded as expenditures on the Statement of Expenditures of Federal Awards. Those relating to the County are as follows: Program Title Federal Assistance Listing Number Amount U.S. Department of Health and Human Services: Low Income Home Energy Assistance Value of NYS Comptroller Expenditures 93.568 $ 2,616,575