Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal award activity of Greene County Combined Health District (the “Health District”) under programs of the federal government for the year ended December 31, 2025. 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 Health District, it is not intended to and does not present the financial position or changes in net position of the Health District.
Certain Federal programs require the Health District to contribute non-Federal funds (cost sharing or matching funds) to support the Federally funded programs. The Health District has met its cost sharing requirements. The Schedule does not include the expenditure of non-Federal cost sharing funds.
Federal monies are comingled with other state and local revenues for the following programs: Special Education – Grants for Infants and Families (ALN #84.181). When reporting expenditures on this Schedule, the Health District assumes it expends federal monies first.
The Health District received Medicaid Administrative Claiming (MAC) reimbursements (ALN #93.767 and #93.778) from the Ohio Department of Health (ODH). Based on the agreement between ODH and the Health District, MAC reimbursements disbursed by ODH to the District are not considered federal dollars. In 2025, the Health District received $333,286 of MAC reimbursements from ODH. These monies are not reported on the Health District’s Schedule.