The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of Licking County (the 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 the County, it is not intended to and does not present the financial position, changes in net position, or cash flows of the 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 wherein certain types of expenditures may or may not be allowable or may be limited as to reimbursement.
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 Ohio Department of Job and Family Services and the Ohio Department of Developmental Disabilities to other governments or not-for-profit agencies (subrecipients). As Note B describes, the County reports expenditures of Federal awards to subrecipients when paid in cash. As a subrecipient, 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.
The County has a revolving loan fund (RLF) program to provide low-interest loans to businesses to create jobs for low-to-moderate income persons and also to lend money to eligible persons to rehabilitate homes. The current cash balance in the County’s local program income account as of December 31, 2024 is $159,914.
Certain federal programs require the county to contribute non-federal funds (matching funds) to support the federally-funded programs. The County has complied with the matching requirements. The Schedule does not include the expenditure of non-federal matching funds.
During calendar year 2024, the County made allowable transfers of $1,202,802 from the Temporary Assistance to Needy Families (TANF) (93.558) program to the Child Care and Development (CCD) (93.596) and Social Services Block Grant (SSBG) (93.667) programs. The Schedule shows the County spent approximately $3,283,220 on the TANF program. The amount reported for the TANF program on the Schedule excludes the amount transferred to the CCD and SSBG programs. The amount transferred to the CCD and SSBG programs is included as SSBG expenditures when disbursed. The following table shows the gross amount drawn from the TANF program during calendar year 2024 and the amount transferred to the Child Care and Development and Social Services Block Grant programs.