Audit 333060

Title: NOTE A – BASIS OF PRESENTATION Accounting Policies: 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. De Minimis Rate Used: Both Rate Explanation: The District has elected to use the 10-percent de minimis indirect cost rate for Grants starting before April 1, 2023. The District has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance for Grants starting in 2023 or later. The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of the District Board of Health, Licking County (the District’s) under programs of the federal government for the year ended December 31, 2023. 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 District, it is not intended to and does not present the financial position, or changes in net position, of the District.

Title: NOTE B – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: 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. De Minimis Rate Used: Both Rate Explanation: The District has elected to use the 10-percent de minimis indirect cost rate for Grants starting before April 1, 2023. The District has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance for Grants starting in 2023 or later. 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: NOTE C – INDIRECT COST RATE Accounting Policies: 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. De Minimis Rate Used: Both Rate Explanation: The District has elected to use the 10-percent de minimis indirect cost rate for Grants starting before April 1, 2023. The District has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance for Grants starting in 2023 or later. The District has elected to use the 10-percent de minimis indirect cost rate for Grants starting before April 1, 2023. The District has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance for Grants starting in 2023 or later.

Title: NOTE D - MATCHING REQUIREMENTS Accounting Policies: 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. De Minimis Rate Used: Both Rate Explanation: The District has elected to use the 10-percent de minimis indirect cost rate for Grants starting before April 1, 2023. The District has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance for Grants starting in 2023 or later. Certain Federal programs require the District to contribute non-Federal funds (matching funds) to support the Federally-funded programs. The District has met its matching requirements. The Schedule does not include the expenditure of non-Federal matching funds.

Title: NOTE E -- U.S. Department of Agriculture Accounting Policies: 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. De Minimis Rate Used: Both Rate Explanation: The District has elected to use the 10-percent de minimis indirect cost rate for Grants starting before April 1, 2023. The District has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance for Grants starting in 2023 or later. Passed through the Ohio Department of Health WIC Administration ALN: 10.557 Pass Through Identifier: 04510011WA1623 $481,499 Passed through the Ohio Department of Health WIC Administration ALN: 10.557 Pass Through Identifier: 04510011WA1724 $145,275

Title: NOTE F -- U.S. Department of Health and Human Services Accounting Policies: 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. De Minimis Rate Used: Both Rate Explanation: The District has elected to use the 10-percent de minimis indirect cost rate for Grants starting before April 1, 2023. The District has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance for Grants starting in 2023 or later. Passed through the Ohio Department of Health Breast and Cervical Cancer Project ALN: 93.898 Pass Through Identifier: 04510014BC1423 $135,845 Passed through the Ohio Department of Health Breast and Cervical Cancer Project ALN: 93.898 Pass Through Identifier: 04510014BC1524 $137,526 Passed through the Ohio Department of Health Breast and Cervical Cancer Project ALN: 93.767 Pass Through Identifier: 04510014BC1423 $66,558 Passed through the Ohio Department of Health COVID-19 Enhanced Operations ALN: 93.323 Pass Through Identifier: 04510012EO0222 $28,570 Passed through the Ohio Department of Health COVID-19 Enhanced Operations ALN: 93.323 Pass Through Identifier: 04510012EO0323 $36,540 Passed through the Ohio Department of Health Creating Healthy Communities ALN: 93.991 Pass Through Identifier: 04510014CC0922 $192 Passed through the Ohio Department of Health Creating Healthy Communities ALN: 93.991 Pass Through Identifier: 04510014CC1023 $104,912 Passed through the Ohio Department of Health Cribs for Kids and Safe Sleep ALN: 93.994 Pass Through Identifier: 04510011CK0323 $27,881 Passed through the Ohio Department of Health Cribs for Kids and Safe Sleep ALN: 93.994 Pass Through Identifier: 04510011CK0424 $6,717 Passed through the Ohio Department of Health Dental Sealant ALN: 93.994 Pass Through Identifier: 04510011DS1623 $34,867 Passed through the Ohio Department of Health Drug Overdose Prevention ALN: 93.136 Pass Through Identifier: 04510014DR0423 $138,917 Passed through the Ohio Department of Health Get Vaccinated Ohio – Public Health Initiative ALN: 93.268 Pass Through Identifier: 04510012GV0523 $30,705 Passed through the Ohio Department of Health Get Vaccinated Ohio – Public Health Initiative ALN: 93.268 Pass Through Identifier: 04510012GV0624 $17,631 Passed through the Ohio Department of Health Injury Prevention – Child Injury Prevention ALN: 93.991 Pass Through Identifier: 04510014IC0523 $85,050 Passed through the Ohio Department of Health Injury Prevention – Falls Among Older Adults ALN: 93.991 Pass Through Identifier: 04510014IF0224 $13,000 Passed through the Ohio Department of Health IN23 Subrecipient Interim Support Contract ALN: 93.788 Pass Through Identifier: 1 H79TI085753-01 $20,000 Passed through the Ohio Department of Health Integrated Harm Reduction ALN: 93.788 Pass Through Identifier: 04510014IH0123 $30,000 Passed through the Ohio Department of Health Integrated Harm Reduction ALN: 93.788 Pass Through Identifier: 04510014IH0224 $24,000 Passed through the Ohio Department of Health Maternal and Child Health Program ALN: 93.994 Pass Through Identifier: 04510011MP0723 $17,029 Passed through the Ohio Department of Health OD Awareness Day Event Stipend ALN: 93.788 Pass Through Identifier: N/A $2,500 Passed through the Ohio Department of Health Ohio Health Improvement Zones Pilot Project ALN: 93.391 Pass Through Identifier: 04510011OI0123 $190,409 Passed through the Ohio Department of Health Public Health Emergency Preparedness ALN: 93.069 Pass Through Identifier: 04510012PH1423 $109,582 Passed through the Ohio Department of Health Public Health Emergency Preparedness ALN: 93.069 Pass Through Identifier: 04510012PH1524 $64,193 Passed through the Ohio Department of Health Public Health Workforce Development ALN: 93.354 Pass Through Identifier: 04510012WF0122 $172,730 Passed through the Ohio Department of Health Public Health Workforce Development ALN: 93.354 Pass Through Identifier: 04510012WF0223 $5,000 Passed through the Ohio Department of Health Public Health Workforce Development ALN: 93.967 Pass Through Identifier: 04510012WF0223 $106,700 Passed through the Ohio Department of Health Public Health Workforce Development ALN: 93.391 Pass Through Identifier: 04510012WF0223 $5,000 Passed through the Ohio Department of Health Tobacco Use Prevention and Cessation ALN: 93.387 Pass Through Identifier: 04510014TU0824 $25,397 Passed through the National Environmental Health Association Retail Flexible Funding Model ALN: 93.103 Pass Through Identifier: G-BDEV1-202210-03013 $5,000

Title: NOTE G -- U.S. Department of Transportation Accounting Policies: 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. De Minimis Rate Used: Both Rate Explanation: The District has elected to use the 10-percent de minimis indirect cost rate for Grants starting before April 1, 2023. The District has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance for Grants starting in 2023 or later. Passed through the Ohio Department of Public Safety Safe Communities ALN: 20.600 Pass Through Identifier: SC-2023-Licking County Health Dep-00010 $44,404 Passed through the Ohio Department of Public Safety Safe Communities ALN: 20.600 Pass Through Identifier: SC-2024-Licking County Health Dep-00024 $9,791