Title: NOTE 3 – SUBRECIPIENTS
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of
Butler County under programs of the federal government for the year ended December 31, 2024. 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 Butler County, it is not intended
to and does not present the financial position, changes in net position, or cash flows of Butler County.
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 requirements, 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: CFR Section 200.414 of the Uniform Guidance allows a non-federal entity that has never received a negotiated indirect
cost rate to charge a de minimis rate of 10% of modified total direct costs to indirect costs. Butler County has elected
not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.
Butler County passes certain federal awards received from various agencies to other governments or not-for-profit
agencies (subrecipients). As Note 1 describes, Butler County reports expenditures of Federal awards to subrecipients
when paid in cash.
As a subrecipient, Butler 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 4 – CHILD NUTRITION CLUSTER
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of
Butler County under programs of the federal government for the year ended December 31, 2024. 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 Butler County, it is not intended
to and does not present the financial position, changes in net position, or cash flows of Butler County.
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 requirements, 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: CFR Section 200.414 of the Uniform Guidance allows a non-federal entity that has never received a negotiated indirect
cost rate to charge a de minimis rate of 10% of modified total direct costs to indirect costs. Butler County has elected
not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.
Butler County commingles cash receipts from the U.S. Department of Agriculture with similar State grants. When
reporting expenditures on this Schedule, Butler County assumes it expends federal monies first.
Title: NOTE 5 – MATCHING REQUIREMENTS
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of
Butler County under programs of the federal government for the year ended December 31, 2024. 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 Butler County, it is not intended
to and does not present the financial position, changes in net position, or cash flows of Butler County.
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 requirements, 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: CFR Section 200.414 of the Uniform Guidance allows a non-federal entity that has never received a negotiated indirect
cost rate to charge a de minimis rate of 10% of modified total direct costs to indirect costs. Butler County has elected
not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.
Certain Federal programs require Butler County to contribute non-Federal funds (matching funds) to support the
Federally funded programs. Butler County has met its matching requirements. The Schedule does not include the
expenditure of non-Federal matching funds.
Title: NOTE 6 – COMMUNITY DEVELOPMENT BLOCK GRANT (CDBG) AND HOME INVESTMENT
PARTNERSHIPS PROGRAM (HOME) GRANT PROGRAMS WITH REVOLVING LOAN CASH
BALANCE
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of
Butler County under programs of the federal government for the year ended December 31, 2024. 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 Butler County, it is not intended
to and does not present the financial position, changes in net position, or cash flows of Butler County.
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 requirements, 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: CFR Section 200.414 of the Uniform Guidance allows a non-federal entity that has never received a negotiated indirect
cost rate to charge a de minimis rate of 10% of modified total direct costs to indirect costs. Butler County has elected
not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.
Butler County has established a revolving loan program to provide low-interest loans to businesses that create jobs
and meet the other program requirements. The Federal Department of Housing and Urban Development (HUD) grants
money for these loans to Butler County passed through the Ohio Department of Development. The initial loan of this
money is recorded as a disbursement on the Schedule. Loans repaid, including interest, are used to make additional
loans. Such subsequent loans are subject to certain compliance requirements imposed by HUD but are not included as
disbursements on the Schedule. These loans are collateralized by mortgages on the property.
On December 31, 2024, there were no outstanding balances for loans under this program. Butler County is no longer
participating in these loan funds going forward. All associated accounts are closed.