The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of the Hamilton County General Health District, Hamilton County, Ohio (the District), 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 District, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the District.
Expenditures reported on the Schedule are reported on the cash basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures may or may not be allowable or may be limited as to reimbursement.
The District has elected to use the 10-percent de minimis indirect cost rate under the Uniform Guidance for grants with a grant year which began prior to October 1, 2024. The District has elected to use the 15-percent de minimis indirect cost rate under the Uniform Guidance for grants with a grant year which began on or after October 1, 2024.
The District passes certain federal awards received from the U.S. Department of Health and Human Services to other governments or not-for-profit agencies (subrecipients). As note 2 describes, the District reports expenditures of Federal award to subrecipients when paid in cash. As a pass-through entity, the District 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 District had not subrecipients in 2025.
Certain Federal programs require the District to contribute non-Federal funds (matching funds) to support the Federally-funded programs. The District has met its matching requirements. The Schedule does not include the expenditure of non-Federal matching funds.
Certain grants passed through ODH have stated deliverables which must be achieved by subrecipients. The deliverables do not impact the reporting of expenditures on the SEFA. For cash basis SEFA’s, amounts should be reported when expenditures are made, regardless of the status of deliverables. Deliverables are used by ODH to ensure that subrecipients are working toward the stated goals and objectives of the grant. If subrecipients meet the deliverable requirements but have not fully expended the grant award amount received, ODH will either (1) allow subrecipients to use the excess funds to further the grant’s stated goals and objectives or (2) recoup the excess funds. Auditors should review communication between the subrecipient and ODH to determine the method used by ODH in cases where excess funding is retained after the stated deliverables have been completed.