Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards (the schedule) includes the federal award activity of the County of Wayne (the County) 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 Requirement’s, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the schedule presents only a selected portion of the operations of the County (excludes the Wayne County Land Bank Corporation), it is not intended to and does not present the financial position, changes in net position, or cash flows of the County.
Where the County receives funds from a government entity other than the federal government (passthrough), the funds are accumulated based upon the Assistance Listing (AL) number advised by the passthrough grantor. Identifying numbers, other than the AL numbers, 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, as available.
Matching costs, i.e., the County's share of certain program costs, are not included in the schedule of expenditures of federal awards.
Differences between the amounts reflected in the Schedule of Expenditures of Federal Awards and the Department of Social Services’ federal financial reports (RF-2 claims) are due to the allocation of administrative costs to the individual programs.
The County is the recipient of federal award programs that do not result in cash receipts or disbursements. Such programs are termed “non-monetary programs.” During the year ended December 31, 2025, the County participated in the low-income home energy assistance program (HEAP) in which the County identifies the vendors who are to receive reimbursement for services provided to HEAP recipients and New York State pays those vendors directly. The County authorized $1,949,873 in benefits for the HEAP program (AL Number 93.568).