Notes to SEFA
The accompanying schedule of federal Awards expenditures (the Schedule) includes the federal award activity of the Alcohol, Drug Addiction and Mental Health Services Board of Adams, Lawrence and Scioto Counties (the Board) 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 Board, it is not intended to and does not present the financial position and change in cash financial position of the Board.
The Board passes certain federal awards received from the Ohio Department of Children and Youth, and the Ohio Department of Mental Health and Addiction Services to other governments or not-for-profit agencies (subrecipients). As Note B describes the Board reports expenditures of Federal awards to subrecipients when paid in cash. 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.