The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of Mahoning 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.
The County passes certain federal awards received from the U.S. Department of Housing and Urban Development, the U.S. Department of Treasury, the U.S. Department of Education, and the U.S. Department of Health and Human Services 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 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.
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 federal loan programs listed below are administered directly by the County, and balances and transactions relating to these programs are included in the County’s basic financial statements. Loans outstanding at the beginning of the year and loans made during the year are included in the federal expenditures presented in the Schedule. The balances of loans outstanding at December 31, 2024 consist of:
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 $1,199,573.55 from the Temporary Assistance for Needy Families (TANF Admin) (AL #93.558) program to the Temporary Assistance for Needy Families (TANF Regular) (AL #93.558) program. The County made an allowable transfer/trade of $300,000 from the TANF Regular (AL #93.558) program to Summit County JFS for Title XX TANF (AL #93.667) program. The Schedule shows the County spent approximately $4,126,476 on the TANF program. The County made allowable transfers of $209,545.01 from the Child Care Admin (AL #93.575) program to the Child Care Non-Admin (AL #93.575) program. The schedule shows the County spent approximately $354,162 on the Child Care program.