[This note only applies to county audits in which the County Job and Family Services Agency made allowable transfers between Federal programs. This example includes only transfers between TANF and SSBG, however, the note should be modified for any such allowable transfers made by the County Job and Family Services Agency. The Temporary Assistance for Needy ‘Total Families’ should match the amount reported on the Schedule.] NOTE L PRIOR YEAR PROGRAM EXPENDITURE ADJUSTMENTS – The Ohio Department of Job and Family Services (ODJFS) sub-awarded to XYZ County, Federal funding from the U.S. Department of Health and Human Services. Although these programs were administered at the County level, in [Month/Year] ODJFS adjusted the County’s XXX program expenditures to align them with available funding sources. <<<modify as necessary. ODJFS’ adjustments were retroactive to the beginning of the grant period (October 1, 20XX). Therefore, these <<<modify as necessary. [Month/Year] adjustments affect 20XX-1 calendar-year program expenditures previously reported as follows: Adjusted 20XX-1 Pass 20XX-1 Federal [Month/Year] Federal CFDA Through Expenditures Adjustment Expenditures Program Number Number Reported Amount Reported [This note only applies to county audits in which the County Job and Family Services Agency made adjustments between Federal programs that impact the prior year Schedule expenditures reported. The note should be modified for the specific situation at each county.]
[This note only applies to county audits in which the County Job and Family Services Agency made allowable transfers between Federal programs. This example includes only transfers between TANF and SSBG, however, the note should be modified for any such allowable transfers made by the County Job and Family Services Agency. The ‘Total Temporary Assistance for Needy Families’ should match the amount reported on the Schedule.] NOTE L – PRIOR YEAR PROGRAM EXPENDITURE ADJUSTMENTS The Ohio Department of Job and Family Services (ODJFS) sub-awarded to XYZ County, Federal funding from the U.S. Department of Health and Human Services. Although these programs were administered at the County level, in [Month/Year] ODJFS adjusted the County’s XXX program expenditures to align them with available funding sources. <<<modify as necessary. ODJFS’ adjustments were retroactive to the beginning of the grant period (October 1, 20XX). <<<modify as necessary. Therefore, these [Month/Year] adjustments affect 20XX-1 calendar-year program expenditures previously reported as follows: Program CFDA Number Pass Through Number 20XX-1 Federal Expenditures Reported [Month/Year] Adjustment Amount Adjusted 20XX-1 Federal Expenditures Reported [This note only applies to county audits in which the County Job and Family Services Agency made adjustments between Federal programs that impact the prior year Schedule expenditures reported. The note should be modified for the specific situation at each county.]
Report_Single_Audit_Notes_to_Sched_of_Expend_of_Fed_Awards_UG_Sept2018.docx