Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of Logan County, Ohio (the County) under programs of the federal government for the year ended December 31, 2025. 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 net position, or cash flows 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.
During calendar year 2025, the County made allowable transfers of $255,784 from the Temporary Assistance for Needy Families (TANF) (AL 93.558) program to the Social Services Block Grant (SSBG) (AL 93.667) program. The Schedule shows the County spent $305,494 on the TANF program. The amount reported for the TANF program on the Schedule excludes the amount transferred to the SSBG program. The amount transferred to the SSBG program is included as SSBG expenditures when disbursed. The following table shows the gross amount drawn from the TANF program during calendar year 2025 and the amount transferred to the Social Services Block Grant program. Total Temporary Assistance for Needy Families $ 561,278 Total reported as Social Services Block Grant (255,784) Total reported as Temporary Assistance for Needy Families $ 305,494