Title: NOTE 1 - 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 Title 2 U.S. Code of Federal Regulations Part 200, Uniform
Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of
expenditures may or may not be allowable or may be limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The County has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform
Guidance.
The accompanying schedule of expenditures of federal awards (the schedule) includes the federal grant activity of
Pike County (the County) 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 County,
it is not intended to and does not present the financial position, changes in financial position, or cash flows, where
applicable, of the County.
Title: NOTE 4 - 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 Title 2 U.S. Code of Federal Regulations Part 200, Uniform
Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of
expenditures may or may not be allowable or may be limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The County has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform
Guidance.
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: NOTE 5 - SUBRECIPIENTS
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 Title 2 U.S. Code of Federal Regulations Part 200, Uniform
Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of
expenditures may or may not be allowable or may be limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The County has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform
Guidance.
The County passes certain federal awards received from the United States Department of Health and Human
Services to other governments or not-for-profit agencies (subrecipients). As note 2 describes, the County reports
expenditures of federal awards to subrecipients when paid in cash.
As a pass-through entity, the County has certain compliance responsibilities, such as monitoring its subrecipients to
help assure they use these subawards as authorized by laws, regulations, and the provisions of contracts or grant
agreements, and that subrecipients achieve the award’s performance goals.
Title: NOTE 6 - TRANSFERS BETWEEN FEDERAL PROGRAMS
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 Title 2 U.S. Code of Federal Regulations Part 200, Uniform
Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of
expenditures may or may not be allowable or may be limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The County has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform
Guidance.
During 2023, the County made allowable transfers of $236,665 from the Social Services Block Grant (SSBG)
(93.667) program to the Temporary Assistance for Needy Families (TANF) (93.558) program. The schedule shows
the County spent $269,616 on the Social Services Block Grant program. The amount reported for the Social
Services Block Grant program on the schedule excludes the amount transferred to the TANF program. The amount
transferred to the TANF program is included as TANF expenditures when disbursed. The following table shows the
gross amount drawn for the Social Services Block Grant program during 2023 and the amount transferred to the
Temporary Assistance for Needy Families program.
Social Services Block Grant $506,281
Transfer to Temporary Assistance for Needy Families (236,665)
Total Social Services Block Grant $269,616
Title: NOTE 7 - COMMUNITY DEVELOPMENT BLOCK GRANT (CDBG) AND HOME INVESTMENT PARTNERSHIPS PROGRAM (HOME) GRANT PROGRAMS WITH REVOLVING LOAN CASH BALANCES
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 Title 2 U.S. Code of Federal Regulations Part 200, Uniform
Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of
expenditures may or may not be allowable or may be limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The County has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform
Guidance.
The cash balances in the County’s local program income accounts as of December 31, 2023 were $3,011 for CDBG
and $11,553 for HOME.