Notes to SEFA
Title: Matching Costs
Accounting Policies: Where the County of Onondaga, New York (the County) receives funds from a government entity other than the federal government (passthrough), the funds are accumulated based upon the Assistance Listings (AL) number when advised by the passthrough grantor. Identifying numbers, other than AL numbers, which may be assigned by the passthrough grantors, are not maintained in the Countys financial management system. County management has identified certain passthrough identifying numbers and included them in the schedule of expenditures of federal awards (SEFA). The SEFA is presented in accordance with accounting principles generally accepted in the United States of America and is derived from the Countys general ledger. Federal expenditures are recorded when an allowable cost is incurred under the applicable program and is due and payable. For programs with funding ceilings and caps, federal expenditures are only recorded and presented in the SEFA up to such amounts. Negative amounts shown in the SEFA represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Matching costs (i.e., the Countys share of certain program costs) are not included in the schedule of expenditures of federal awards.
Title: Non-Monetary Federal Programs
Accounting Policies: Where the County of Onondaga, New York (the County) receives funds from a government entity other than the federal government (passthrough), the funds are accumulated based upon the Assistance Listings (AL) number when advised by the passthrough grantor. Identifying numbers, other than AL numbers, which may be assigned by the passthrough grantors, are not maintained in the Countys financial management system. County management has identified certain passthrough identifying numbers and included them in the schedule of expenditures of federal awards (SEFA). The SEFA is presented in accordance with accounting principles generally accepted in the United States of America and is derived from the Countys general ledger. Federal expenditures are recorded when an allowable cost is incurred under the applicable program and is due and payable. For programs with funding ceilings and caps, federal expenditures are only recorded and presented in the SEFA up to such amounts. Negative amounts shown in the SEFA represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The County is awarded financial assistance programs that do not result in cash receipts or disbursements, termed nonmonetary programs. During the fiscal year ended December 31, 2022, the County distributed $6,464,219 of Special Supplemental Nutrition Program for Women, Infants, and Children (WIC) food instruments to eligible persons participating in the WIC Program (AL 10.557), $26,307,913 of energy assistance to eligible persons under the LowIncome Home Energy Assistance Program (AL 93.568) and $728,989,164 of medical goods and services were received by eligible persons participating in the Medical Assistance Program (AL 93.778), as listed in the accompanying schedule.