Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of the Cuyahoga County Board of Health (the Board) under programs of the federal government for the year ended December 31, 2024. 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 cash basis financial position or changes in cash basis financial position of the Board.
The Board passes certain federal awards received from the U.S. Department of Health and Human Services, the State Department of Health, and U.S. Department of Housing and Urban Development to other governments or not-for-profits agencies (subrecipients). As Note 2 describes, the Board reports expenditures of Federal awards to subrecipients when paid in cash. As a pass-through entity, 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.
Negative balances reported on certain federal program lines in the Schedule of Expenditures of Federal Awards (SEFA) are the result of prior and/or current year expense adjustments or corrections identified during the grant reconciliation processes and the timing when these adjustments are posted. These adjustments are to reflect proper accounting, reclassification of expenses to ensure accurate reporting in accordance with 2 CFR 200.5210(b).