Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of Guernsey County, Ohio (the County’s) 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 Health and Human Services, U.S. Department of Education and U. S. Department of Labor to other governments or not-for-profit agencies (sub-recipients). As Note B describes, the County reports expenditures of federal awards to sub-recipients when paid in cash. As a pass-through entity, the County has certain compliance responsibilities, such as monitoring its sib-recipients to help assure they use these sub-awards as authorized laws, regulations and the provision of contract or grant agreements and the sub-recipients achieve the award’s performance goals.
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 $112,000 from the Social Services Block Grant (SSBG) (AL #93.667) program to the Temporary Assistance for Needy Families (TANF) (AL #93.558) program. The Schedule shows the County spent $442,813 on the SSBG program. The amount reported for the SSBG program on the Schedule excludes the amount transferred to the TANF program. The amount transferred to the TANF program is included as TANF expenditures when disbursed. The following table shows the gross amount drawn for the SSBG program during fiscal year 2024 and the amount transferred to the TANF program.