Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of Sandusky County, Ohio (the County) 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 United States 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 to other governments or not-for-profit agencies (subrecipients). As Note B describes, the County reports expenditures of Federal awards to subrecipients when paid in cash. As a pass-through entity, 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 current cash balance on the County’s local revolving business loan, down payment or rehabilitation assistance, and owner occupied rehabilitation assistance local program income accounts as of December 31, 2025 is $17 and $59,620, respectively.
Certain Federal programs require the County to contribute non-Federal funds (cost sharing or matching funds) to support the Federally-funded programs. The County has met its cost sharing requirements. The Schedule does not include the expenditure of non-Federal cost sharing funds.
During fiscal year 2025, the County made allowable transfers of $244,126 7from the Temporary Assistance for Needy Families (TANF) (Assistance Listing (AL) Number 93.558) program to the Social Services Block Grant (SSBG) (AL Number 93.667) program. The Schedule shows the County spent approximately $1,491,175 on the TANF program. The amount reported for the TANF program on the Schedule excludes the amount transferred to the SSBG program. The amount transferred to the SSBG program is included as SSBG expenditures when disbursed. The following table shows the gross amount drawn for the TANF program during fiscal year 2025 and the amount transferred to the SSBG program. See the Notes to the SEFA for chart/table.