Notes to SEFA
The accompanying schedule of expenditures of federal awards presents the activity of federal financial assistance programs administered by County of Saratoga, New York (the County), an entity as defined in the basic financial statements. This schedule does not include the federal awards, if any, of the Saratoga County Industrial Development Agency, Saratoga County Water Authority or Saratoga County Prosperity Partnership, Inc.
Where the County receives funds from a government entity other than the federal government (pass-through), the funds are accumulated based upon the Assistance Listing number (ALN) advised by the pass-through grantor. Identifying numbers, other than ALN, 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 of expenditures of federal awards.
The County is the recipient of a federal financial assistance program that does not result in cash receipts or disbursements, termed “nonmonetary programs.” During the year ended December 31, 2025, the County distributed $256,991,985 of medical services and goods received by participants in the Medical Assistance Program (ALN 93.778) which is included in the amount presented on the schedule of expenditures of federal awards. New York State makes payments of benefits directly to vendors, primarily utility companies, on behalf of eligible persons participating in the Low-Income Home Energy Assistance (ALN 93.568). Included in the amount presented on the schedule of expenditures of federal awards is $7,274,517 in direct payments made by the State.
Matching costs, i.e., the County’s share of certain program costs, are not included in the schedule of expenditures of federal awards.
The County serves as the lead agency for various workforce investment programs in the region. Pass-through funds of $1,626,871 were collectively made to Warren County and to Washington County during the year ended December 31, 2025 for various U.S. Department of Labor programs identified as the WIOA Cluster.