Title: BASIS OF PRESENTATION
Accounting Policies: Expenditures reported on the Schedule are reported on the cash basis of accounting. Such expendituresare recognized following the cost principles contained in Uniform Guidance wherein certain types ofexpenditures may or may not be allowable or may be limited as to reimbursement. Negative amountsshown on the Schedule, if any, represent adjustments or credits made in the normal course of business toamounts reported as expenditures in prior years.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal awardactivity of Warren County (the County) under programs of the federal government for the year endedDecember 31, 2022. The information on this Schedule is prepared in accordance with the requirements ofTitle 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 aselected portion of the operations of the County, it is not intended to and does not present the financialposition, changes in net position, or cash flows of the County.
Title: SUBRECIPIENTS
Accounting Policies: Expenditures reported on the Schedule are reported on the cash basis of accounting. Such expendituresare recognized following the cost principles contained in Uniform Guidance wherein certain types ofexpenditures may or may not be allowable or may be limited as to reimbursement. Negative amountsshown on the Schedule, if any, represent adjustments or credits made in the normal course of business toamounts 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 passes certain federal awards received from the Ohio Department of Job and Family Servicesand U.S. Department of Housing and Urban Development to other governments or not-for-profit agencies(subrecipients). As discussed in Note B, the County reports expenditures of Federal awards tosubrecipients when paid in cash.As a subrecipient, the County has certain compliance responsibilities, such as monitoring its subrecipientsto help assure they use these subawards as authorized by laws, regulations, and the provisions of contractsor grant agreements, and that subrecipients achieve the awards performance goals.
Title: CHILD NUTRITION CLUSTER
Accounting Policies: Expenditures reported on the Schedule are reported on the cash basis of accounting. Such expendituresare recognized following the cost principles contained in Uniform Guidance wherein certain types ofexpenditures may or may not be allowable or may be limited as to reimbursement. Negative amountsshown on the Schedule, if any, represent adjustments or credits made in the normal course of business toamounts 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 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: MATCHING REQUIREMENTS
Accounting Policies: Expenditures reported on the Schedule are reported on the cash basis of accounting. Such expendituresare recognized following the cost principles contained in Uniform Guidance wherein certain types ofexpenditures may or may not be allowable or may be limited as to reimbursement. Negative amountsshown on the Schedule, if any, represent adjustments or credits made in the normal course of business toamounts reported as expenditures in prior years.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Certain Federal programs require the County to contribute non-Federal funds (matching funds) to supportthe Federally-funded programs. The County has met its matching requirements. The Schedule does notinclude the expenditure of non-Federal matching funds.
Title: TRANSFERS BETWEEN FEDERAL PROGRAMS
Accounting Policies: Expenditures reported on the Schedule are reported on the cash basis of accounting. Such expendituresare recognized following the cost principles contained in Uniform Guidance wherein certain types ofexpenditures may or may not be allowable or may be limited as to reimbursement. Negative amountsshown on the Schedule, if any, represent adjustments or credits made in the normal course of business toamounts reported as expenditures in prior years.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
During fiscal year 2022, the County made allowable transfers of $94,051 from the Child Care Non-Adminprogram (Assistance Listing Number 93.575) to the TANF Admin program (Assistance Listing Number93.558). The table below shows the County spent $85,200 on the Child Care Non-Admin program. Theamounts reported for the Child Care Non-Admin program on the Schedule excludes the amountstransferred to the TANF Admin program. The amounts transferred to the TANF Admin program are includedas TANF Admin expenditures when disbursed. The following tables show the gross amounts drawn for theChild Care Non-Admin program during fiscal year 2022 and the amounts transferred to the TANF Adminprogram.Child Care Non-Admin $ 179,251Transfer to TANF Admin (94,051)Total Child Care Non-Admin $ 85,200
Title: WORKFORCE INVESTMENT ACT
Accounting Policies: Expenditures reported on the Schedule are reported on the cash basis of accounting. Such expendituresare recognized following the cost principles contained in Uniform Guidance wherein certain types ofexpenditures may or may not be allowable or may be limited as to reimbursement. Negative amountsshown on the Schedule, if any, represent adjustments or credits made in the normal course of business toamounts 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 receives Workforce Investment Act (WIA) monies passed through the Ohio Department of Joband Family Services. Warren County, Butler County, and Clermont County together comprise WIA Area 12.Warren County serves as the Fiscal Agent for WIA Area 12. The amounts included on the Schedule arethose solely expended by the Warren County Department of Jobs and Family Services and do not includethe amounts disbursed by Area 12 to Butler County and/or Clermont County.