Ross County Audit2019 [12/31/2019] (In Process
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Financial Condition Ross County Single Audit For the Year Ended December 31, 2019 Millhuff-Stang, CPA, Inc. 1428 Gallia Street / Portsmouth, Ohio 45662 / Phone: 740.876.8548 45 West Second Street, Suite D / Chillicothe, Ohio 45601 / Phone: 740.851.4978 Fax: 888.876.8549 [email protected] / [email protected] www.millhuffstangcpa.com County Commissioners Ross County 2 North Paint Street Chillicothe, Ohio 45601 We have reviewed the Independent Auditor’s Report of Ross County prepared by Millhuff- Stang, CPA, Inc., for the audit period January 1, 2019 through December 31, 2019. Based upon this review, we have accepted these reports in lieu of the audit required by Section 117.11, Revised Code. The Auditor of State did not audit the accompanying financial statements and, accordingly, we are unable to express, and do not express an opinion on them. Our review was made in reference to the applicable sections of legislative criteria, as reflected by the Ohio Constitution, and the Revised Code, policies, procedures and guidelines of the Auditor of State, regulations and grant requirements. Ross County is responsible for compliance with these laws and regulations. Keith Faber Auditor of State Columbus, Ohio November 2, 2020 Efficient Effective Transparent This page intentionally left blank. Ross County Financial Condition Table of Contents For the Year Ended December 31, 2019 Title Page Schedule of Expenditures of Federal Awards .................................................................................................1 Notes to the Schedule of Expenditures of Federal Awards.............................................................................3 Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance With Government Auditing Standards ........................................................................................................................................................4 Report on Compliance For Each Major Federal Program; Report on Internal Control Over Compliance; and Report on the Schedule of Expenditures of Federal Awards Required by the Uniform Guidance.....................................................................................................................................6 Schedule of Findings and Questioned Costs ...................................................................................................9 Schedule of Prior Audit Findings..................................................................................................................10 This page intentionally left blank. ROSS COUNTY FEDERAL AWARDS EXPENDITURES SCHEDULE FOR THE YEAR ENDED DECEMBER 31, 2019 Federal Grantor / Pass through Grantor / Federal Pass-Through _________________________________________________________________________Program Title _____________CFDA Number _________________________Grant Number ______________Expenditures U.S. Department of Housing and Urban Development Passed through Ohio Development Services Agency: Community Development Block Grant/States Program 14.228 B-C-18-1CN-1 $165,360 Community Development Block Grant/States Program 14.228 B-F-17-1CN-1 13,200 Total - Community Development Block Grant 178,560 HOME Investment Partnership Program (CHIP) 14.239 B-C-18-1CN-2 290,807 Total U.S. Department of Housing and Urban Development 469,367 U.S. Department of Justice Direct: Justice Equitable Sharing Program 16.922 N 5,000 Passed through the Ohio Office of the Attorney General: Crime Victim Assistance 16.575 2020-VOCA132924042 3,590 Crime Victim Assistance 16.575 2019-VOCA132136540 48,370 Crime Victim Assistance 16.575 2019-VOCA132137646 63,706 Crime Victim Assistance 16.575 2020-VOCA132924109 21,141 Total - Crime Victim Assistance 136,807 Passed through the Ohio Office of Criminal Justice Services: Edward Byrne Memorial Justice Assistance Grant Program 16.738 2018-JG-E01-6015 58,101 Edward Byrne Memorial Justice Assistance Grant Program 16.738 2016-JG-E01-6015 7,048 Edward Byrne Memorial Justice Assistance Grant Program 16.738 2018-JG-A01-6494 34,327 Edward Byrne Memorial Justice Assistance Grant Program 16.738 2017-JG-A01-6494 4,260 Total - Edward Byrne Memorial Justice Assistance Grant Program 103,736 Total U.S. Department of Justice 245,543 U.S. Department of Transportation Direct: Airport Improvement Program 20.106 3-39-0017-019-2019 19,290 Airport Improvement Program 20.106 3-39-0017-018-2018 131,469 Airport Improvement Program 20.106 3-39-0017-017-2017 92,287 Total - Airport Improvement Program 243,046 Federal Highway Administration - Passed Through Ohio Department of Transportation: Highway Planning and Construction Cluster: Highway Planning and Construction 20.205 PID # 108474 2,250 Highway Planning and Construction 20.205 PID # 109181 34,461 Total - Highway Planning and Construction Cluster 36,711 Total U.S. Department of Transportation 279,757 U.S. Department of Education Passed through Ohio Department of Education: Special Education Cluster: Special Education - Grants to States 84.027A 66225-3M20 58,411 Special Education - Grants to States 84.027 66225-3M20 24,376 Special Education - Grants to States - 6B IDEA Restoration 84.027A 66225-3M20 11,658 Special Education - Preschool Grants 84.173A 66225-3C50 603 Total Special Education Cluster 95,048 Total U.S. Department of Education 95,048 U.S. Department of Election Assistance Commission Passed through the Ohio Secretary of State: Help America Vote Act Election Security Grant 90.404 N/A 1,697 Total U.S. Department of Election Assistance Commission 1,697 (continued) 1 ROSS COUNTY FEDERAL AWARDS EXPENDITURES SCHEDULE FOR THE YEAR ENDED DECEMBER 31, 2019 Federal Grantor / Pass through Grantor / Federal Pass-Through _________________________________________________________________________Program Title _____________CFDA Number _________________________Grant Number ______________Expenditures U.S. Department of Health and Human Services Passed through Ohio Department of Developmental Disabilities: Social Services Block Grant 93.667 1901OHSOSR 57,961 Medicaid Cluster: Medical Assistance Program - MAC 93.778 1905OH5ADM 151,262 Medical Assistance Program - MAC 93.778 2005OH5ADM 57,393 Total Medicaid Cluster 208,655 Passed through Ohio Department of Job and Family Services: Foster Care Title IV-E (Federal Financial Participation) 93.658 G-1819-06-0141 64,403 Foster Care Title IV-E (Federal Financial Participation) 93.658 G-2021-06-0080 50,902 Foster Care Title IV-E (Foster Care Maintenance) 93.658 G-2021-06-0080 19,793 Foster Care Title IV-E (Foster Care Maintenance) 93.658 G-1819-06-0141 4,285 Total Foster Care Title IV-E 139,383 Total U.S. Department of Health and Human Services 405,999 U.S. Department of Homeland Security Passed through Ohio Department of Public Safety - Emergency Management Agency: Emergency Management Performance Grants 97.042 EMC-2019-EP-00005 52,383 Emergency Management Performance Grants 97.042 EMC-2017-EP-00006-S01 219 Total - Emergency Management Performance Grants 52,602 Pre-Disaster Mitigation 97.047 EMC-2018-PC-00006-S01 4,444 Homeland Security Grant 97.067 EMC-2017-SS-00065-S01 72,585 Total U.S. Department of Homeland Security 129,631 Total Federal Awards Expenditures $1,627,042 N - direct award. N/A - not available. The accompanying notes are an integral part of this schedule. 2 Ross County Notes to the Schedule of Expenditures of Federal Awards For the Year Ended December 31, 2019 Note 1 – Basis of Presentation The accompanying schedule of expenditures of federal awards (the schedule) includes the federal award activity of Ross County, Ohio (the County) under programs of the federal government for the fiscal year ended December 31, 2019. The information on this schedule is prepared in accordance with the requirements for 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 County, it is not intended to and does not present the financial position, changes in net position, or cash flows of the County. Note 2 – Significant Accounting Policies Expenditures reported on the schedule are reported on the cash basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures may or may not be allowable or may be limited as to reimbursement. Note 3 – Indirect Cost Rate The County has elected not to use the 10-percent de minimis indirect cost rate as allowed under Uniform Guidance. Note 4 – Matching Requirements Certain federal programs require that the County contribute non-Federal funds (matching funds) to support the federally- funded programs. The County has complied with the matching requirements. The expenditure of non-federal matching funds is not included on the schedule. Note 5 – County Board of Developmental Disabilities Cost Report Settlement MAC Amount During the calendar year, the County Board of Developmental Disabilities received a Cost Report MAC settlement payment for the 2015 and 2016 Cost Report from the Ohio Department of Developmental Disabilities for the Medicaid Program (CFDA #93.778) in the amount of $15,128 and $14,470 respectively. The Cost Report Settlement payment was