Notes to SEFA
The accompanying schedule of expenditures of federal awards (the schedule) includes the federal grant activity of Pike 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 financial position, or cash flows, where applicable, of the County.
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.
The County passes certain federal awards received from the United States Department of Health and Human Services to other governments or not-for-profit agencies (subrecipients). As note 2 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.
During 2024, the County made allowable transfers of $228,685 from the Social Services Block Grant (SSBG) (93.667) program to the Temporary Assistance for Needy Families (TANF) (93.558) program. The schedule shows the County spent $384,256 on the Social Services Block Grant program. The amount reported for the Social Services Block Grant 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 Social Services Block Grant program during 2024 and the amount transferred to the Temporary Assistance for Needy Families program. Social Services Block Grant $612,941 Transfer to Temporary Assistance for Needy Families (228,685) Total Social Services Block Grant $384,256
The cash balances in the County’s local program income accounts as of December 31, 2024 were $3,413 for CDBG and $9,853 for HOME.