Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of Lucas County Family and Children First Council, Lucas County, Ohio (the Council) 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 Council, it is not intended to and does not present the fund balance or changes in fund balances of the Council.
The Council passes certain federal awards received from the United States Department of Education and the United States Department of Health and Human Services to other governments or not-for-profit agencies (subrecipients). As Note B describes, the Council reports expenditures of Federal awards to subrecipients when paid in cash. As a pass-through entity, the Council 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 Council to contribute non-Federal funds (cost sharing or matching funds) to support the Federally-funded programs. The Council has met its cost sharing requirements. The Schedule does not include the expenditure of non-Federal cost sharing funds.