Notes to SEFA
The Board passes certain federal awards received from the Ohio Department of Mental Health and Addiction Services and U.S. Department of Housing and Urban Development to other governments or not-for-profit agencies (subrecipients). As Note B describes, the Board reports expenditures of Federal awards to subrecipients on the cash basis of accounting. 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.
Certain Federal programs require the Board to contribute non-Federal funds (matching funds) to support the Federally-funded programs. The Board has met its matching requirements. The Schedule does not include the expenditure of non-Federal matching funds.
Effective October 1, 2025, the Ohio Department of Mental Health and Addiction Services became the Ohio Department of Behavioral Health.