Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of the Belmont County District Board of Health (the District) under programs of the federal government for the year ended December 31, 2023. 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 District, it is not intended to and does not present the financial position, changes in net position, or cash flows of the District.
Expenditures reported on the Schedule are reported on the cash basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance wherein certain types of expenditures are not allowable or are limited as to reimbursement.
The District has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.
The Belmont County General Health District passes certain federal awards received from the Ohio Department of Health from the Get Vaccinated Public Health Initiative (AL #93.268) to other governments or not-for-profit agencies (subrecipients). The subrecipients are Monroe County Health Department, Noble County Health Department, and Perry County Health Department. As Note B describes, the District reports expenditures of Federal awards to subrecipients when paid in cash. As a pass-through entity, the Belmont County General Health District 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 District to contribute non-Federal funds (cost sharing or matching funds) to support the Federally-funded programs. The Entity has met its cost sharing requirements for the Public Health Emergency Preparedness Grant (AL #93.069). The Schedule does not include the expenditure of non-Federal cost sharing funds.