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City of Cincinnati Hamilton County Single Audit for the Year Ended June 30, 2016

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City of Cincinnati Hamilton County Single Audit for the Year Ended June 30, 2016 CITY OF CINCINNATI HAMILTON COUNTY TABLE OF CONTENTS TITLE PAGE Independent Auditor’s Report ..................................................................................... Under Separate Cover Comprehensive Annual Financial Report ................................................................... Under Separate Cover Federal Awards Expenditure Schedule ......................................................................................................... 1 Notes to the Federal Awards Expenditure Schedule .................................................................................... 5 Independent Auditor’s Report on Internal Control over Financial Reporting and on Compliance and Other Matters Required by Government Auditing Standards ............................................................................................ 7 Independent Auditor’s Report on Compliance with Requirements Applicable to Each Major Federal Program and on Internal Control over Compliance Required by the Uniformed Guidance .................................................................................... 9 Schedule of Findings .............................................................................................................................. 13 This page intentionally left blank. CITY OF CINCINNATI, OHIO Schedule of Receipts and Expenditures of Federal Awards (Non-GAAP Budgetary Basis) For Fiscal Year ended June 30, 2016 (Amount in Thousands) Federal Contibutions & Amount Fund Revenue other Revenue Federal provided to Grantor/ Program Title Fund CFDA# Grant # Class Agency Received (Non-Federal) Expenditures Subrecipients 1 U.S. Department of Agriculture * Passed through Ohio Department of Health Hamilton County WIC Program 391 10.557 03120011WA0815 NAM Health 867 695 - Hamilton County WIC Program 391 10.557 03120011WA0916 NAM Health 1,878 2,186 - Total for CFDA No. 10.557 2,745 - 2,881 - * Passed through Ohio Department of Education Child and Adult Care Food Program 324 10.558 55x2031 NAR Recreation 99 - 118 Total for CFDA No. 10.558 99 - 118 - TOTAL DEPARTMENT OF AGRICULTURE 2,844 - 2,999 - 2 Envionmental Protection Agency * Passed through Ohio Water Development Authoity OWDA Loan Project - 11059 756 66.468 FS390255-0038 EWW GCWW 1,008 - - - OWDA Loan Project - 123362 756 66.468 FS390255-0052 EWW GCWW 293 - 1,563 - (d.) Total for CFDA No. 66.468 1,301 - 1,563 - TOTAL ENVIRONMENTAL PROTECTION AGENCY 1,301 - 1,563 - 3 Food & Drug Administration Retail Food Regulatory Program Standards Grant 350 93.103 5U18FD004688-03 NAM Health 96 70 Total for CFDA No. 93.103 96 - 70 - TOTAL FOOD & DRUG ADMINISTRATION 96 - 70 - 4 U.S. Department of Health and Human Services * Passed through Council on Aging of Southwestern Ohio Special Programs for the Aging Title III, Part B 324 93.044 65X2076 NAR Recreation 28 48 (b.) Total for CFDA No. 93.044 28 - 48 - * Passed through Council on Aging of Southwestern Ohio Special Programs for the Aging Title III, Part C 324 93.045 65X2076 NAR Recreation 151 7 140 (b.) Total for CFDA No. 93.045 151 7 140 - * Passed through Council on Aging of Southwestern Ohio Nutrition Services Incentive Program 324 93.053 65X2076 NAR Recreation 16 - 8 (b.) Total for CFDA No. 93.053 16 - 8 - * Passed through Ohio Department of Health Public Health Emergency Preparedness 350 93.074 03120012PH716 NAM Health 248 326 Public Health Emergency Preparedness 350 93.074 3120012PH0615 NAM Health 177 154 Total for CFDA No. 93.074 425 - 480 - Program for Toxic Substances & Disease Registry 436 93.161 1E11TS000227-01 NAO Environmental Quality 122 92 Total for CFDA No. 93.161 122 - 92 - * Passed through Ohio Department of Health Reproductive Health & Wellness 350 93.217 3120011RH0516 NAM Health 119 - 154 Reproductive Health & Wellness 350 93.217 3120011RH0617 NAM Health - - 164 Total for CFDA No. 93.217 119 - 318 - Health Center Cluster 446 93.224 H80CS25683 NAM Health 3,093 3,089 * Passed through Cincinnati Health Network Homeless Health Care Program 448 93.224 Contract #65x10136 NAM Health 219 44 (i.) Total for CFDA No. 93.224 3,312 - 3,133 - * Passed through Ohio Department of Health Immunization Action Plan Special 415 93.268 03120012IM0815 NAM Health 159 8 108 Immunization Action Plan Special 415 93.268 03120012IM0916 NAM Health 46 - 122 Total for CFDA No. 93.268 205 8 230 - CITY OF CINCINNATI, OHIO Schedule of Receipts and Expenditures of Federal Awards (Non-GAAP Budgetary Basis) For Fiscal Year ended June 30, 2016 (Amount in Thousands) Federal Contibutions & Amount Fund Revenue other Revenue Federal provided to Grantor/ Program Title Fund CFDA# Grant # Class Agency Received (Non-Federal) Expenditures Subrecipients * Passed through Ohio Department of Job and Family Services Temporary Assistance for Needy Families (TANF) 323 93.558 05x2034 & 05x2035 APR Recreation 77 28 95 (h.) Total for CFDA No. 93.558 77 28 95 - * Passed through Ohio Department of Job and Family Services Refugee Health Screening Cincinnati 350 93.566 G-1415-17-0841 NAM Health 147 147 Total for CFDA No. 93.566 147 - 147 - * Passed through Ohio Department of Job and Family Services Child Care & Development Block Grant (CCDBG) 323 93.575 05x2034 & 05x2035 APR Recreation 39 14 47 (a.) Total for CFDA No. 93.575 39 14 47 - * Passed through Ohio Department of Job and Family Services Social Services Block Grant - Title XX (SSBG) 323 93.667 05x2034 & 05x2035 APR Recreation 39 14 47 Total for CFDA No. 93.667 39 14 47 - * Passed through Ohio Department of Health Creating Healthy Communities 425 93.758 03120014CC0615 NAM Health 114 112 Creating Healthy Communities 425 93.758 03120014CC0716 NAM Health 23 14 Total for CFDA No. 93.758 137 - 126 - * Passed through Ohio Department of Developmental Disabilites Medical Assistance Program 324 93.778 NAR Recreation 17 51 (c.) Total for CFDA No. 93.778 17 - 51 - Family & Community Violence Prevention(14CAMP) 368 93.910 1 YEPMP140082-02-00 NAS Police 489 454 Total for CFDA No. 93.910 489 - 454 - * Passed through Ohio Department of Health Reproductive Health & Wellness 350 93.994 3120011RH0516 NAM Health 385 86 466 SAFETY NET DENTAL CARE 350 93.994 3120011SC0815 NAM Health 49 1 38 DENTAL SEALANT GRANT 350 93.994 03120011DS0215 NAM Health 25 - 29 DENTAL SEALANT GRANT 350 93.994 03120011DS0316 NAM Health 9 - 12 Total for CFDA No. 93.994 468 87 545 - TOTAL DEPARTMENT OF HEALTH AND HUMAN SERVICES 5,791 158 5,961 - 5 U.S. Department of Homeland Security FY12 Assistance to Firefighters Grant (AFG) 472 97.044 EMW-2012-FO-06745 NAS Fire 1 - FY14 Assistance to Firefighters Grant (AFG) 472 97.044 EMW-2014-FP-00835 NAS Fire 12 12 Total for CFDA No. 97.044 13 - 12 - FY13 Port Security Grant Program 472 97.056 EMW-2013-PU-00520 NAS Fire 3 - FY13 Port Security Grant Program 368 97.056 EMW-2013-PU-00176 NAS Police 41 40 FY14 Port Security Grant Program 368 97.056 EMW-2014-PU-00224 NAS Police 34 30 FY15 Port Security Grant Program 368 97.056 EMW-2015-PU-00265 NAS Police 3 3 Total for CFDA No. 97.056 81 - 73 - FY12 Staffing for Adequate Fire & Emergency Response ( 472 97.083 EMW-2012-FH-00918 NAS Fire 937 937 FY13 Staffing for Adequate Fire & Emergency Response ( 472 97.083 EMW-2013-FH-00536 NAS Fire 4,429 4,429 Total for CFDA No. 97.083 5,366 - 5,366 - TOTAL DEPARTMENT OF HOMELAND SECURITY 5,460 - 5,451 - 6 U.S. Department of Housing and Urban Development CDBG Grant 304 14.218 B13MC390003 NAC Community Dev - - 1,060 CDBG Grant 304 14.218 B14MC390003 NAC Community Dev 3,516 - 1,425 CDBG Grant 304 14.218 B15MC390003 NAC Community Dev 7,063 1,399 6,013 CDBG Grant 304 14.218 B16MC390003 NAC Community Dev - - 3,031 Neighborhood Stabilization Program 1 438 14.218 B-08-MN-39-0003 NAO Community Dev - 22 7 Total for CFDA No. 14.218 10,579 1,421 11,536 - 2014 Emergency Solutions Grant (ESG) 445 14.231 E 14 MC 39 0003 NAO Community Dev 433 165 165 2015 Emergency Solutions Grant (ESG) 445 14.231 E 15 MC 39 0003 NAO Community Dev 970 721 721 CITY OF CINCINNATI, OHIO Schedule of Receipts and Expenditures of Federal Awards (Non-GAAP Budgetary Basis) For Fiscal Year ended June 30, 2016 (Amount in Thousands) Federal Contibutions & Amount Fund Revenue other Revenue Federal provided to Grantor/ Program Title Fund CFDA# Grant # Class Agency Received (Non-Federal) Expenditures Subrecipients 2016 Emergency Solutions Grant (ESG) 445 14.231 E 16 MC 39 0003 NAO Community Dev - 181 181 Total for CFDA No. 14.231 1,403 - 1,067 1,067 HOME Investment Partnerships Program 2010 411 14.239 M10MC390213 NAC Community Dev - - 19 - HOME Investment Partnerships Program 2011 411 14.239 M11MC390213 NAC Community Dev 392 - - - HOME Investment Partnerships Program 2012 411 14.239 M12MC390213 NAC Community Dev 935 - - - HOME Investment Partnerships Program 2013 411 14.239 M13MC390213 NAC Community Dev 4 - 232 - HOME Investment Partnerships Program 2014 411 14.239 M14MC390213 NAC Community Dev 83 - 1,350 - HOME Investment Partnerships Program 2015 411 14.239 M15MC390213 NAC Community Dev 456 267 320 - HOME Investment Partnerships Program 2015 411 14.239 M16MC390213 NAC Community Dev - - 73 - i HOME Investment Partnerships Program 411 14.239 Outstanding CFDA Loans NAC Community Dev - - 39,285 - Total for CFDA No. 14.239 1,870 267 41,279 - Housing Opportunities for Persons with AIDS 2014 465 14.241 OHH 14001 NAO Community Dev 82 - 2 2 Housing Opportunities for Persons with AIDS 2015 465 14.241 OHH 15001 NAO Community Dev 594 - 337 337 Housing Opportunities for Persons with AIDS 2016 465 14.241 OHH 16001 NAO Community Dev - - 192 192 Total for CFDA No. 14.241 676 - 531 531 i CDBG Section 108 Loan Fund 305 14.248 CDBG Section 108 Loan NAC Community Dev 35 253 15,203 Total for CFDA No. 14.248 35 253 15,203 - MetroWest HUD - 03668 980 14.251 B-09-SP-OH-0100 CP Community Dev 303 - MetroWest HUD EDI - 10221 980 14.251 B-10-SP-OH-0080 CP Community Dev 46 35 Total for CFDA No. 14.251 349 - 35 - ARRA- Neighborhood Stabilization Program 3 438 14.256 B-11-MN-39-0003 NAO Community Dev - 42 213 * Passed through Hamilton County ARRA- Neighborhood Stabilization Program 2 502 14.256 B-09-CN-OH-0033 NAO Community Dev 107 89 67 Total for CFDA No.
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