The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of the County of Hamilton (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 following agencies to other governments or not-for-profit agencies (subrecipients): • Ohio Department of Job and Family Services • Ohio Emergency Management Agency • Ohio Mental Health and Addiction Services • Ohio Office of Criminal Justice Services As Note B describes, the County reports expenditures of Federal awards to subrecipients when paid in cash. As a pass-through County, 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 commingles cash receipts from the U.S. Department of Agriculture with similar State grants. When reporting expenditures on this Schedule, the County assumes it expends federal monies first.
The County has a revolving loan fund program to provide low-interest loans to eligible persons to rehabilitate homes. The U.S. Department of Housing and Urban Development (HUD) granted money for these loans to the County. When issued, these loans and administrative costs were recorded as disbursements on the Schedule. These loans are collateralized by home mortgages. We have liens on all properties and receive proof of homeowners’ insurance annually to ensure that they are still owner-occupied homes. This program has been discontinued, and no new loans were processed in 2024. Activity in the revolving loan fund during 2024 is as follows:
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
During fiscal year 2024, the County made allowable transfers of $4,336,826 from the Temporary Assistance for Needy Families (TANF) (AL #93.558) program to the Social Services Block Grant (SSBG) (AL #93.667) program. The Schedule shows the County spent $23,169,342 on the TANF program. The amount reported for the TANF program on the Schedule excludes the amount transferred to the SSBG program. The amount transferred to the SSBG program is included as SSBG expenditures when disbursed. The following table shows the gross amount drawn for the TANF program during fiscal year 2024 and the amount transferred to the Social Services Block Grant program.