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Financial Audit 2017

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Financial Audit 2017 CUYAHOGA COUNTY, OHIO TABLE OF CONTENTS Page Schedule of Federal Awards Expenditures ........................................................................................................ 1 Notes to the Schedule of Federal Awards Expenditures ................................................................................... 7 Independent Auditor’s Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Required by Government Auditing Standards ................................................. 9 Independent Auditor’s Report on Compliance with Requirements Applicable to Each Major Federal Program and on Internal Control Over Compliance Required by the Uniform Guidance.............................................................................................. 11 Schedule of Findings and Questioned Costs ................................................................................................... 15 Corrective Action Plan ..................................................................................................................................... 33 Schedule of Prior Audit Findings and Questioned Costs ................................................................................. 35 This page intentionally left blank. CUYAHOGA COUNTY, OHIO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE YEAR ENDED DECEMBER 31, 2017 Federal Passed Subrecipient Entity Subrecipient Entity CFDA Pass-Through Entity Through To Identifying Number Identifying Number Total Federal Federal Grantor / Pass-Through Grantor / Program-Cluster Title Number Identifying Number Subrecipient Name Subrecipients (Contract/Agreement No.) (Vendor ID Number) Expenditures EXECUTIVE OFFICE OF THE PRESIDENT Passed through the City of Shaker Heights Police Department: High Intensity Drug Trafficking Areas Program: High Intensity Drug Trafficking Area Program Task Force 95.001 N/A $ 342 Total Executive Office of the President 342 SOCIAL SECURITY ADMINISTRATION Passed through the Ohio Department of Job and Family Services: Disability Insurance/SSI Cluster: Social Security - Disability Insurance 96.001 N/A 219,298 Total Disability Insurance/SSI Cluster 219,298 Total Social Security Administration 219,298 U.S. DEPARTMENT OF AGRICULTURE Passed through the Ohio Department of Education: Child Nutrition Cluster: Cash Assistance: School Breakfast Program 10.553 N/A 120,532 National School Lunch Program 10.555 N/A 228,008 Subtotal Cash Assistance 348,540 Total Child Nutrition Cluster 348,540 Passed through the Ohio Department of Job and Family Services: SNAP Cluster: State Administrative Matching Grants for Supplemental Nutrition Assistance Program 10.561 G-1617-11-5501 14,331,196 Total SNAP Cluster 14,331,196 Total U.S. Department of Agriculture 14,679,736 U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES Direct Programs: Substance Abuse and Mental Health Services - Projects of Regional and National Significance: SAMHSA/Juvenile Delinquency Drug Court 9/30/14 - 9/29/15 93.243 1H79T1025491-01 100,152 SAMHSA/BJA Adult Drug Court Expansion 14-15 93.243 1H79TI025925-01 319,427 SAMHSA/Veterans Treatment Court 93.243 1H79TI026089-01 420,376 Cuyahoga County Medication-Assisted Treatment (MAT) Drug Court Grant 93.243 1H79TI026717-01 55,782 Total CFDA # 93.243 895,737 Assisted Outpatient Treatment Program: Cuyahoga County Assisted Outpatient Therapy Pilot Project 93.997 1H79SMO63540-01 565,980 Total CFDA #93.997 565,980 Passed through the Cuyahoga County Board of Health: HIV Emergency Relief Project Grants: Ryan White (RW) Part A Program 93.914 N/A 33,237 Passed through the Ohio Department of Developmental Disabilities: Social Services Block Grant (Title XX) 93.667 MR-18-01 857,426 Medicaid Cluster: Medical Assistance Program: Waiver Administration 93.778 N/A 2,976,416 Total Medicaid Cluster 2,976,416 Passed through Ohio Department of Health: Project Grants and Cooperative Agreements for Tuberculosis Control Programs: TB Control Program - MetroHealth 93.116 5U52PS00470302 112,896 N/A 112,896 Passed through Ohio Department of Job and Family Services: Promoting Safe and Stable Families: Promoting Safe and Stable Families 93.556 G-1617-11-5501 939,540 TANF Cluster: Temporary Assistance for Needy Families (TANF): Temporary Assistance for Needy Families (TANF) 93.558 G-1617-11-5501 33,798,248 Total TANF Cluster 33,798,248 Child Support Enforcement (Title IV-D): Program Funding 93.563 G-1617-11-5501 21,473,918 Child Support Performance Incentives 93.563 G-1617-11-5501 3,497,901 Child Support Training 93.563 G-1617-11-5501 13,800 Behavioral Intervention 66% 93.563 G-1617-11-5501 28,205 Total CFDA # 93.563 25,013,824 Child Support Enforcement Research (Title IV-D): Behavioral Intervention 34% 93.564 G-1617-11-5501 14,530 Stephanie Tubbs Jones Child Welfare Services Program (Title IV-B): Title IV-B Allocation 93.645 G-1617-11-5501 (330,835) Regional Training Centers 93.645 G-1617-11-5501 96,365 Total CFDA # 93.645 (234,470) CCDF Cluster: Child Care Development Block Grant 93.575 G-1617-11-5501 1,682,736 Total CCDF Cluster 1,682,736 Foster Care (Title IV-E): HHS - Foster Care Maintenance (FCM) and Purchased Administration 93.658 G-1617-11-5501 18,660,400 HHS - Regional Training Centers 93.658 G-1617-11-5501 229,191 Juvenile Court - Administration 93.658 G-1617-06-0342 144,208 Juvenile Court - FCM and Purchased Administration 93.658 G-1617-06-0342 1,079,863 Total CFDA # 93.658 20,113,662 Adoption Assistance (Title IV-E): Administrative and Training 93.659 G-1617-11-5501 14,847,506 Regional Training Centers 93.659 G-1617-11-5501 88,244 Total CFDA # 93.659 14,935,750 Social Services Block Grant: Social Services Block Grant (Title XX) 93.667 G-1617-11-5501 10,242,397 Regional Training Centers 93.667 G-1617-11-5501 298 Total CFDA # 93.667 10,242,695 Chafee Foster Care Independence Program 93.674 G-1617-11-5501 374,009 See the accompanying Notes to this Schedule 1 CUYAHOGA COUNTY, OHIO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE YEAR ENDED DECEMBER 31, 2017 Federal Passed Subrecipient Entity Subrecipient Entity CFDA Pass-Through Entity Through To Identifying Number Identifying Number Total Federal Federal Grantor / Pass-Through Grantor / Program-Cluster Title Number Identifying Number Subrecipient Name Subrecipients (Contract/Agreement No.) (Vendor ID Number) Expenditures U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES (Continued) Passed through Ohio Department of Job and Family Services: (Continued) Medicaid Cluster: Medical Assistance Program: Medicaid 93.778 G-1617-11-5501 17,036,647 Medicaid - Child Welfare Related 93.778 G-1617-11-5501 138,112 Regional Training Centers 93.778 G-1617-11-5501 2,587 Total CFDA # 93.778 17,177,346 Total Medicaid Cluster 17,177,346 Passed through the Ohio Department of Mental Health and Addiction Services: Opioid STR Program CURES ACT 93.788 423,231 Projects for Assistance in Transition from Homelessness (PATH): PATH (01/01/17 - 06/30/17) 93.150 99-018-PATH-T-17 Mental Health Services for the Homeless (dba FrontLine Service) 311,254 N/A 341607734A 00 311,254 PATH (07/01/17 - 12/31/17) 93.150 99-018-PATH-T-18 Mental Health Services for the Homeless (dba FrontLine Service) 122,286 N/A 341607734A 00 122,286 Total CFDA # 93.150 433,540 433,540 Substance Abuse and Mental Health Services - Projects of Regional and National Significance: Cooperative Agreements to Benefit Homeless Individuals 93.243 18-10097-CABHI-T-17 Mental Health Services for the Homeless (dba FrontLine Service) 412,920 N/A 341607734A 00 412,920 Total CFDA # 93.243 412,920 412,920 Substance Abuse and Mental Health Services - Access to Recovery: Substance Abuse and Mental Health Services - Access to Recovery: 93.275 AOD 17 5,000 Social Services Block Grant: Title XX (1/1/17- 6/30/17) 93.667 MH 17 427,465 Title XX (7/1/17 - 12/31/17) 93.667 MH 18 430,589 Total CFDA # 93.667 858,054 Block Grants for Community Mental Health Services: Block Grant Funding (01/01/17 - 06/30/17) 93.958 MH17 419,907 Block Grant Funding (07/01/17 - 12/31/17) 93.958 MH18 419,907 Block Grant Respite (07/01/17 - 12/31/17) 93.958 MH18 Bellefair 15,074 N/A 340714630A98 77,157 PEP 62,083 N/A 000110561C98 Total CFDA 93.958 77,157 916,971 Block Grants for Prevention and Treatment of Substance Abuse: Employment Opportunities Within Housing Agencies 93.959 18-10342-Housing-T-18 Emerald Development & Economic Network Inc. 9,293 N/A 000651772C 98 9,293 Pass Through Contracts - Drug Free Community (1/1/17 - 6/30/17) 93.959 18-CMMCO-P-17 Cleveland UMADAOP 16,214 N/A 000563288C 00 32,428 Hispanic UMADAOP 16,214 N/A 341622274A 00 Pass Through Contracts - Drug Free Community Coalition (7/1/17 - 12/31/17) 93.959 18-CMMCO-P-18 Cleveland UMADAOP 16,214 N/A 000563288C 00 32,444 Hispanic UMADAOP 16,230 N/A 341622274A 00 Pass Through Contracts - Special Population Grants (1/1/17 - 6/30/17) 93.959 18-CPREV-P-17 Cleveland UMADAOP 55,827 N/A 000563288C 00 55,827 Pass Through Contracts - Special Population Grants (7/1/17 - 12/31/17) 93.959 18-CPREV-P-18 Cleveland UMADAOP 60,127 N/A 000563288C 00 60,127 Pass Through Contracts - TASC (1/1/17 - 6/30/17) 93.959 18-TASC-T-17 Catholic Charities Corporation 116,051 N/A 341318541A 00 521,054 Cuyahoga County Corrections Planning Board 405,003 N/A 346000817A 86 Pass Through Contracts - TASC (7/1/17 - 12/31/17) 93.959 18-TASC-T-18 Catholic Charities Corporation 116,051 N/A 341318541A 00 521,054 Cuyahoga County Corrections Planning Board 405,003 N/A 346000817A 86 Pass Through Contracts - UMADAOP (1/1/17 - 6/30/17) 93.959 18-UMADAOP-P-17 Cleveland UMADAOP 108,032 N/A 000563288C 00 201,454 Hispanic UMADAOP 93,422 N/A 341622274A 00 Pass Through Contracts - UMADAOP (7/1/17 - 12/31/17) 93.959 18-UMADAOP-P-18 Cleveland UMADAOP 108,032 N/A 000563288C 00 201,454 Hispanic UMADAOP 93,422 N/A 341622274A 00 Pass Through Contracts - Womens Network (1/1/17 - 6/30/17) 93.959 18-WOMENS-T-17 Catholic Charities Corporation 29,851 N/A 341318541A 00 617,208 Hispanic UMADAOP 39,907 N/A 341622274A 00 Cleveland UMADAOP 57,778 N/A 000563288C 00 Hitchcock Center for Women 189,441 N/A 341264097A 00 New Directions 62,101 N/A 341313806A 98 ORCA House, Inc.
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