Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of Montgomery County Family and Children First Council (the Council) 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 Council, it is not intended to and does not present the financial position or changes in net position of the Council.
The Council passes certain federal awards received from Ohio Department of Developmental Disabilities to other governments or not-for-profit agencies (subrecipients). As Note B describes, the Council reports expenditures of Federal awards to subrecipients when paid in cash.