The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of Mahoning County (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.
Expenditures reported on the Schedule are reported on the cash basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance wherein certain types of expenditures are not allowable or are limited as to reimbursement
The County has elected not to use the 15% de minimis indirect cost rate as allowed under the Uniform Guidance.
The County passes certain federal awards received from U.S. Department of Housing and Urban Development, the U.S. Department of Treasury, the U.S. Department of Education, and the U.S. Department of Health and Human 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 County commingles cash receipts from the United States Department of Agriculture with similar State grants. When reporting expenditures on this Schedule, the County assumes it expends federal monies first.
The federal loan programs listed below are administered directly by the County, and balances and transactions relating to these programs are included in the County’s basic financial statements. Loans outstanding at the beginning of the year and loans made during the year are included in the federal expenditures presented in the Schedule. The balances of loans outstanding at December 31, 2025 consist of: Assistance Listing (AL) Number: 10.760 Program Name: Water and Wastewater Disposal Systems for Rural Communities Outstanding Balance at December 31, 2025: 13,540,190
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 $25,000 from 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 $5,003,065 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. Temporary Assistance for Needy Families $5,028,065 Transfer to Social Services Block Grant (25,000) Total Temporary Assistance for Needy Families $5,003,065