Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards (the Schedule) reports the Clermont County General Health District's (the District's) federal award programs' disbursements 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 District it is not intended to and does not present the financial position or changes in net position of the District.
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.
The District has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.
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.
Ohio Department of Health Grants Administration Policies and Procedures (OGAPP) Manual requires the receipts of all federal awards to be reported in addition to the reporting of the federal expenditures. The following federal funds were received from the Ohio Department of Health during the audit period. US Department of Health and Human Services-CDC Ohio Department of Health Grant Project Number AL# Receipts Public Health Emergency Preparedness 01310012PH0125 93.069 $22,475.00 Public Health Emergency Preparedness 01310012PH1524 93.069 $152,877.00 Covid 19 Bridge Vaccination 01310012CB0124 93.268 $9,180.00 Covid-19 Enhanced Operations 01310012EO0323 93.323 $104,056.01 Public Health Workforce 01310012WF0223 93.967 $222,594.43 US Department of Agriculture Ohio Department of Health Grant Project Number AL # Receipts WIC Administration 01310011WA1724 10.557 $721,635.73