Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of the Fulton County Health Department, Fulton County, Ohio (the Health Department) 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 Health Department, it is not intended to and does not present the fund balances or changes in fund balance of the Health Department.
Certain Federal programs require the Health Department to contribute non-Federal funds (cost sharing or matching funds) to support the Federally-funded programs. The Health Department has met its cost sharing requirements. The Schedule does not include the expenditure of non-Federal cost sharing funds.
During the calendar year, the Health Department received reimbursements passed through the Ohio Department of Health for the Medicaid program (CFDA #93.778) in the amount of $53,959. These MAC reimbursements are for administrative costs by participating in a quarterly time study and are considered to be earned state revenue. The MAC fund is based on time study results and calculated using a Medicaid Eligible Rate (MER) specific to the Health Department. The underlying expenses are on a cost reimbursement basis and occurred in prior reporting periods and are not listing on the Health Department’s Schedule of Expenditures of Federal Awards.