The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Northern Kentucky Area Development District. The information in this schedule is presented 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 NKADD, it is not intended to and does not present the financial position, changes in net position or cash flows of the NKADD. Although many of these programs are jointly funded by Federal, Kentucky and local sources, only Federal expenditures are reported on this schedule. The amounts shown are based on the Federal share of the combined allocations.
Amounts reported represent the dollar values of commodities distributed during the year. Dollar values were determined using USDA prescribed wholesale values per unit. At June 30, 2025, the NKADD had USDA food commodities totaling $351,315 in inventory.
Revolving loan fund (#04-79-07541): Balance of loans outstanding $ 126,517 Plus: Cash and investment balance 183,553 Plus: Administrative expenses - Plus: Loans written off during the fiscal year - Subtotal 310,070 Multiplied by federal share of initial capitalization 100% Total $ 310,070
See Page 82 of the attached Report: Statement of Revenues, Expenditures and Changes in Fund Balance (page 10) Federal Revenues $ 7,416,685 Less: CDO (Federal Medicaid) (1,123,050) Adjustment for Revolving Loan Fund Amount reported on page 10 4,456 Amount reported on page 73 310,070 Federal Expenditures–Cash Schedule of Expenditures of Federal Awards (page 75) $ 6,608,161
See Page 83 of the attached Report for Tables. Legal Aid of the Bluegrass, KHNFMSR71737, HS-A-25-LA Title IIIB 93.044 $ 23,656 Title IIIB ARPA 93.044 16,344 MIPPA 93.071 53,544 SHIP 93.324 44,886 RC Durr YMCA of Greater Cincinnati, Q7W4E3XBKF15, HS-A-25-RC Durr YMCA Title IIIB 93.044 $ 47,056 Title IIIB ARPA 93.044 13,446 Title IIID 93.043 3,943 Title IIID ARPA 93.043 6,279 Coronavirus ARPA 21.027 1,868 City of Williamstown, NNLDUQPPEUQ7, HS-A-25 Williamstown SC Title IIIB 93.044 $ 10,403 Title IIIB ARPA 93.044 1,624 Title IIID 93.043 800 Coronavirus ARPA 21.027 624 City of Elsmere, P5SLV21CBVQ9, HS-A-25- Elsmere SC Title IIIB 93.044 $ 12,500 Campbell County Fiscal Court, T4QDQY9ZM657, HS-A-25-Camp Title IIIB 93.044 $ 22,867 Title IIIB ARPA 93.044 5,309 Title IIID 93.043 5,423 Title IIID ARPA 93.043 6,171 Coronavirus ARPA 21.027 624 Carroll County Fiscal Court, NU9YJ2KBVYV9, HS-A-25-Carr Title IIIB 93.044 $ 22,903 Title IIIB ARPA 93.044 3,397 Title IIID 93.043 1,450 Title IIID ARPA 93.043 425 Coronavirus ARPA 21.027 624 Gallatin County Fiscal Court, M64VELKAMFM76, HS-A-25-Gall Title IIIB 93.044 $ 9,803 Title IIIB ARPA 93.044 2,400 Coronavirus ARPA 21.027 624 Pendleton County Fiscal Court, S9NAC91F1EV8, HS-A-25-Pend Title IIIB 93.044 $ 22,844 Title IIIB ARPA 93.044 4,760 Title IIID ARPA 93.043 500 Coronavirus ARPA 21.027 624 Note 6 – Sub-recipient Supplemental Information (continued) Owen County Fiscal Court, JNJ9C6AR32U7, HS-A-25-Owen Title IIIB 93.044 $ 18,934 Title IIIB ARPA 93.044 2,724 PurFood LLC (MOMS Meals) , RLXXSGXQ3246, HS-A-25-PurFood Title IIIC 93.045 $ 41,143 Title IIIC ARPA 93.045 7,212 Meals on Wheels of Greater Cincinnati/NKY, GQ11LLJD1CS9, HS-A-25-MOWKY Title IIIB ARPA 93.044 $ 16,800 Title IIIC 93.045 1,015,884 Title IIIC ARPA 93.045 146,574 NSIP 93.053 87,481 Visiting Angels, Inc. , MTYLD38JYXN4, HS-A-25-VA Title IIIE 93.052 $ 31,838 Helping Hands NKY, WTLXU1MKE434, HS-A-25-HH Title IIIE 93.052 $ 9,400 Interim, VFJHG4LWEJ39, HS-A-25-INT Title IIIE 93.052 $ 14,907 Lifeline, XK42GCUL2N96, HS-A-25-LL Title IIIE 93.052 $ 995