Title: Basis of Presentation
Accounting Policies: Expenditures reported on the cash basis of accounting.
De Minimis Rate Used: N
Rate Explanation: NA
The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of Belmont County, Ohio (the County) under programs of the federal government for the year December 31, 2021. The information on this Schedule is prepared 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 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 cash flows of the County.
Title: Summary of Significant Accounting Policies
Accounting Policies: Expenditures reported on the cash basis of accounting.
De Minimis Rate Used: N
Rate Explanation: NA
Expenditures reported on the Schedule are reported on the cash basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance wherein certain types of expenditures may or may not be allowable or may be limited as to reimbursement.
Title: Indirect Cost Rate
Accounting Policies: Expenditures reported on the cash basis of accounting.
De Minimis Rate Used: N
Rate Explanation: NA
The County has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.
Title: Child Nutrition Cluster
Accounting Policies: Expenditures reported on the cash basis of accounting.
De Minimis Rate Used: N
Rate Explanation: NA
The County commingles cash receipts from the U.S. Department of Agriculture with similar State grants. When reporting expenditures on this Schedule, the County assumes it expends federal monies first.
Title: Food Donation Program
Accounting Policies: Expenditures reported on the cash basis of accounting.
De Minimis Rate Used: N
Rate Explanation: NA
The County reports commodities consumed on the Schedule at the fair value. The County allocated donated food commodities to the respective programs that benefitted from the use of those donated food commodities.
Title: Community Development Block Grant (CDBG) and Home Investment Partnerships Program (HOME) Grant Programs with Revolving Loan Cash Balance
Accounting Policies: Expenditures reported on the cash basis of accounting.
De Minimis Rate Used: N
Rate Explanation: NA
The current cash balance on the County’s local program income account as of December 31, 2021 is $439,981.
Title: Matching Requirements
Accounting Policies: Expenditures reported on the cash basis of accounting.
De Minimis Rate Used: N
Rate Explanation: NA
Certain Federal programs require the County to contribute non-Federal funds (matching funds) to support the Federally-funded programs. The County has met its matching requirements. The Schedule does not include the expenditure of non-Federal matching funds.
Title: Prior Year Program Expenditure Adjustments
Accounting Policies: Expenditures reported on the cash basis of accounting.
De Minimis Rate Used: N
Rate Explanation: NA
During the calendar year, the County Board of Developmental Disabilities received a notice of a liability for the 2017 Cost Report owed to the Ohio Department of Development Disability for the Medicaid Program (AL #93.778) in the amount of $244. The County Board of Developmental Disabilities also received a settlement payment for the 2018 Cost Report from the Ohio Department of Development Disabilities for the Medicaid Program (AL #93.778) in the amount $4,365. The Cost Report Settlement liability/payment was for settlement of the difference between the statewide payment rate and the rate calculated based upon actual expenditures for Medicaid services. This liability/revenue is not listed on the County’s Schedule of Expenditures of Federal Awards since the underlying expenses occurred in the prior reporting periods.
Title: Prior Year Program Expenditure Adjustments (Continued)
Accounting Policies: Expenditures reported on the cash basis of accounting.
De Minimis Rate Used: N
Rate Explanation: NA
The U.S. Department of Agriculture directly awarded Belmont County federal funding in 2020. Federal expenditures associated with Water and Waste Disposal Systems for Rural Communities were not accounted for on the FY 2020 Schedule. The original federal expenditures, the adjustment amount and the final federal expenditures for this program are presented below:
Program: Water and Waste Disposal Systems for Rural Communities AL Number: 10.760
Pass Through Number: N/A
2020 Federal Expenditures Reported: $0
Adjustment Amount: $10,924,343 Adjusted 2020 Federal Expenditures Reported: $10,924,343