The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of Warren County (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.
The County passes certain federal awards received from the Ohio Department of Job and Family Services, U.S. Department of Treasury, and U.S. Department of Housing and Urban Development to other governments or not-for-profit agencies (subrecipients). As discussed in Note B, the County reports expenditures of Federal awards to subrecipients when paid in cash. As a subrecipient, the County 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.
The County commingles cash receipts from the U.S. Department of Agriculture with similar State grants. When reporting expenditures on this Schedule, the County assumes it expends federal monies first.
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 fiscal year 2025, the County made allowable transfers of $204,908 from the Child Care Non-Admin program (Assistance Listing Number 93.575) to the TANF Admin program (Assistance Listing Number 93.558). The table below shows the County spent $79,129 on the Child Care Non-Admin program. The amounts reported for the Child Care Non-Admin program on the Schedule excludes the amounts transferred to the TANF Admin program. The amounts transferred to the TANF Admin program are included as TANF Admin expenditures when disbursed. The following tables show the gross amounts drawn for the Child Care Non-Admin program during fiscal year 2025 and the amounts transferred to the TANF Admin program. Child Care Non-Admin $ 284,037 Transfer to TANF Admin (204,908) Total Child Care Non-Admin $ 79,129
The County receives Workforce Investment Act (WIA) monies passed through the Ohio Department of Job and Family Services. Warren County, Butler County, and Clermont County together comprise WIA Area 12. Warren County serves as the Fiscal Agent for WIA Area 12. The amounts included on the Schedule are those solely expended by the Warren County Department of Jobs and Family Services and do not include the amounts disbursed by Area 12 to Butler County and/or Clermont County.