The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of Summit County Combined General Health District (the Health 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 Government, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Health District.
Expenditures reported on the Schedule are reported on the cash basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance wherein certain types of expenditures may or may not be allowable or may be limited as to reimbursement.
The Health District has elected not to use the 10/15-percent de minimis indirect cost rate as allowed under the Uniform Guidance.
The Health District passes certain federal awards received from the U.S. Department of Health and Human Services, U.S. Department of Housing and Urban Development, U.S. Department of Justice, and U.S. Department of Agriculture to other governments or not-for-profit agencies (subrecipients). As Note B describes, the Health District reports expenditures of Federal awards to subrecipients when paid in cash. As a subrecipient, the Health 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.
Cash receipts from the U.S. Department of Health and Human Services and the U.S. Environmental Protection Agency are commingled with State grants and/or local funds for the Maternal and Child Health Grant, the Air Pollution Control Grants, the Ohio Equity Institute Grant, the HIV Prevention Grants, the Reproductive Health and Wellness Grants, the Tobacco Use Prevention and Cessation Grants, and the Perinatal Behavioral Health Grant. The Health District has determined the percentage of federal dollars, in which, constitute the overall grant awards. The Health District has applied these percentages to the Schedule of Federal Awards Expenditures to reflect the federal portion of expenditures disbursed during the fiscal period.
Certain Federal programs require the Health District to contribute non-Federal funds (matching funds) to support the Federally-funded programs. The Health District has met its matching requirements. The Schedule does not include the expenditure of non-Federal matching funds.