Notes to SEFA
The Board passes certain federal awards received from the Ohio Department of Job and Family Services to other governments or not-for-profit entities (subrecipients). As Note B describes, the Board reports expenditures of Federal awards to subrecipients when paid in cash. As a subrecipient, the Board 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.