The accompanying Schedule of Expenditures of Federal Awards (the “Schedule” or “SEFA”) includes the federal award activity of the County of Nassau, New York (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 Requirements, Cost Principles, and Audit Requirements for Federal Awards (the “Uniform Guidance”). Because the Schedule presents only a selected portion of the operations of the County, it is not intended to and does not present the financial position, changes in net position, or where applicable, cash flows of the County. The County’s reporting entity is defined in Note 1 of the County’s basic financial statements. All federal awards received directly from federal agencies, as well as passed through from other government agencies, are included on the Schedule, except for Nassau Community College and Nassau Health Care Corporation. Nassau Community College and Nassau Health Care Corporation have a single audit conducted by other auditors.
Expenditures are reported on the modified accrual basis of accounting for grants which are accounted for in the governmental fund types, except for expenditures of U.S. Department of Justice (Equitable Sharing Program), and U.S. Department of the Treasury (Equitable Sharing Program), which are reported on a cash basis. Federal Emergency Management Agency ("FEMA") expenditures are reported on the SEFA when: (1) FEMA has approved the County's Project, and (2) the County has incurred eligible expenditures. FEMA federal awards expended in years subsequent to the fiscal year in which the Project is approved are reported in the County's SEFA in those subsequent years. Expenditures are reported following the cost principles contained in OMB Circular A-87, Cost Principles for State, Local, and Indian Tribal Governments for grant awards prior to December 26, 2014 and Cost Principles for State, Local and Indian Tribal Governments, 2 CFR Subpart E for grant awards after December 26, 2014, wherein certain types of expenditures/expenses are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available.
DISASTER GRANTS Hurricane Sandy In 2012, the County sustained damage from Superstorm Sandy (the “Storm”), mainly from downed trees and floodwaters. The County’s costs for emergency protective measures, debris removal and other recovery efforts reported in the 2025 SEFA according to the FEMA reporting guidelines totaled $16,058,661. This is comprised of incurred expenditures of $2,297,876 between 2012-2024, and $13,760,785 in Financial Year 2025. CDBG-DR In 2014, Governor Andrew Cuomo announced that the State of New York would provide the 10% local match for entities that are in the Superstorm Sandy FEMA Public Assistance (“PA”) program. The funds come from the United States Department of Housing and Urban Development (“HUD”) Community Development Block Grant Disaster Recovery (“CDBG-DR”) program. These pass-through funds are administered by the Governor’s Office of Storm Recovery (“GOSR”). GOSR committed to paying the County’s local match related to Bay Park’s restoration for all expenditures obligated under Project Worksheet (“PW”) #3714. All other PWs were subject to a payment of the County’s local share up to $19.6 million for FEMA obligations of $196 million. The programs noted in the SEFA under Assistance Listing# 14.269 – Hurricane Sandy CDBG-DR provide additional funds for various Community Reconstruction projects, which all met HUD national objectives. These pass-through funds are also administered by the GOSR. The County has reported a total of $1,338,749 in CDBG-DR funding for Financial Year 2025 related to these projects.
Reconciliation of Federal Expenditures Reported in the SEFA to the Annual Comprehensive Financial Report: The differences between the Federal expenditures reported in the SEFA and the County’s Annual Comprehensive Financial Report are primarily comprised of the 2025 Women, Infants and Children Program (WIC), of which disbursements to the program recipients or vendors, were drawn directly from NYS accounts, and are not included in the County’s basic financial statements, cash reporting for some programs, accounting accrual and other reporting differences for some programs, federal revenue not required to be reported in the SEFA and Disaster Grants reporting differences as shown in the schedule below: Total Expenditures per Schedule of Expenditures of Federal Awards (SEFA) $371,091,931 Adjustments: Add: *Federal Amounts not required to be reported in the SEFA 1,918,341 Add: AL# 97.067 Revenue Adjustment 4,143,219 Add: Other accounting accruals and prior period adjustments 2,580,020 Less: Cash basis adjustments - Asset Forfeiture (2,683,944) Less: Disaster Grant- Adjustments (193,902) Less: On Top Adjustments (2,490,293) Less: WIC (4,978,046) Federal Aid revenue as reported in the Statement of Revenues, in Fund Balance of the Expenditures and Changes Annual Comprehensive Financial Report (ACFR) $369,387,328 * Build America Bonds, Inmate Housing Reimbursement, Section 8 and other non-reportable Federal Amounts.
The County receives funds under Federal Asset Forfeiture Programs administered by the U.S. Department of Justice and the U.S. Department of the Treasury, respectively. Unexpended cash balances on hand relating to these programs on December 31, 2025, were as follows: U.S. Department of Justice: Police Department 16.922 $4,575,123 District Attorney 16.922 3,988,690 Correctional Center 16.922 475,072 Total U.S. Department of Justice - Equitable Sharing Program $9,038,885 U.S Department of Treasury: Police Department 21.016 6,803,825 District Attorney 21.016 2,786,604 Total U.S. Department of Treasury - Equitable Sharing Program $9,590,429 Total Federal Equitable Sharing and Asset Forfeiture Funds on Hand $18,629,314
Indirect costs are included in the reported expenditures to the extent they are included in the federal financial reports used as the source for the data presented. Indirect costs are charged at different rates according to the County’s indirect cost rate study and may not be charged based upon the agreement with a grantor. The County has elected not to use the 15 percent de minimis indirect cost rate allowed under Uniform Guidance as of October 1, 2024.