Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of the Village of Oak Harbor, Ottawa County, Ohio (the Village) 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 Village, it is not intended to and does not present the fund balances or changes in fund balances of the Village.
Certain Federal programs require the Village to contribute non-Federal funds (cost sharing or matching funds) to support the Federally-funded programs. The Village has met its cost sharing requirements. The Schedule does not include the expenditure of non-Federal cost sharing funds.