Richland County Single Audit for The
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RICHLAND COUNTY SINGLE AUDIT FOR THE YEAR ENDED DECEMBER 31, 2016 RICHLAND COUNTY TABLE OF CONTENTS TITLE PAGE Prepared by Management: Schedule of Expenditures of Federal Awards ......................................................................................... 1 Notes to the Schedule of Expenditures of Federal Awards .................................................................... 3 Independent Auditor’s Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Required by Government Auditing Standards .......................................... 5 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 ....................................................................................... 7 Schedule of Findings ................................................................................................................................... 11 THIS PAGE INTENTIONALLY LEFT BLANK RICHLAND COUNTY SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE YEAR ENDED DECEMBER 31, 2016 FEDERAL GRANTOR Federal Pass Through Passed Total Pass Through Grantor CFDA Entity Identifying Through to Federal Program / Cluster Title Number Number Subrecipients Expenditures U.S. DEPARTMENT OF EDUCATION Passed Through the Ohio Department of Health Special Education-Grants for Infants and Families with Disabilities 84.181 34-6002296$ - $ 112,583 Passed Through the Ohio Department of Education Special Education-Preschool Grants - Special Education Cluster (IDEA) 84.173 34-6002296 - 43,878 TOTAL U.S. DEPARTMENT OF EDUCATION - 156,461 U.S. DEPARTMENT OF AGRICULTURE Passed Through the Ohio Department of Education National School Lunch Program - Child Nutrition Cluster 10.555 34-6002296 - 44,414 Child and Adult Care Food Program 10.558 34-6002296 - 17,901 Passed Through the Ohio Department of Job and Family Services State Administrative Matching Grants for the Supplemental Nutrition Assistance Program - SNAP Cluster 10.561 34-6002296 - 657,078 TOTAL U.S. DEPARTMENT OF AGRICULTURE - 719,393 U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Passed Through the Ohio Development Services Agency Community Development Block Grants / State's Program and Non-Entitlement Grants in Hawaii 14.228 B-F-15-1CM-1 - 48,625 Community Development Block Grants / State's Program and Non-Entitlement Grants in Hawaii 14.228 B-F-14-1CM-1 - 8,000 Total Community Development Block Grants / State's Program and Non-Entitlement Grants in Hawaii - 56,625 TOTAL U.S DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT - 56,625 U.S. DEPARTMENT OF TRANSPORTATION Passed Through the Ohio Department of Transportation Highway Planning and Construction Cluster: Highway Planning and Construction 20.205 85312 - 924,081 Highway Planning and Construction 20.205 92857 - 329,616 Highway Planning and Construction 20.205 96451 - 185,120 Total Highway Planning and Construction Cluster - 1,438,817 Enhanced Mobility of Seniors and Individuals with Disabilities - Transit Services Programs Cluster 20.513 SPEC-0070-016-013 48,957 Passed Through the Ohio Department of Public Safety Highway Safety Cluster: State and Community Highway Safety 20.600 34-6002296 - 12,643 National Priority Safety Programs 20.616 34-6002296 - 20,593 Total Highway Safety Cluster - 33,236 TOTAL U.S. DEPARTMENT OF TRANSPORTATION - 1,521,010 U.S. DEPARTMENT OF JUSTICE Passed Through the Ohio Office of Criminal Justice Services Crime Victim Assistance 16.575 34-6002296 - 135,311 Passed Through the Ohio Department of Public Safety ARRA-Recovery Act-Edward Byrne Memorial Justice Assistance Grant (JAG) Program/Grants to States and Territories 16.803 2012-JG-B01-6952-C001194 - 30,000 TOTAL U.S. DEPARTMENT OF JUSTICE - 165,311 U.S. DEPARTMENT OF LABOR Passed through the WIA Area 10 Board Workforce Investment Act (WIA) Cluster: WIA Adult Program 17.258 G-1516-15-0184 - 321,265 WIA Adult Program-Administration 17.258 G-1516-15-0184 - 7,001 Total WIA Adult Program - 328,266 WIA Dislocated Worker Formula Grants 17.278 G-1516-15-0184 - 268,945 WIA Dislocated Worker Formula Grants-Administration 17.278 G-1516-15-0184 - 201 Total WIA Dislocated Worker Formula Grants - 269,146 Total Workforce Investment Act Cluster - 597,412 Employment Service/Wagner-Peyser Funded Activities - Employment Service Cluster 17.207 G-1516-15-0184 - 14,480 TOTAL U.S. DEPARTMENT OF LABOR - 611,892 U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES Medicaid Cluster: Passed Through the Ohio Department of Developmental Disabilities Medical Assistance Program 93.778 34-6002296 - 516,808 Passed through the Ohio Department of Job and Family Services Medical Assistance Program 93.778 G-1617-11-5572 - 1,462,080 Medical Assistance Program 93.778 G-1617-11-5574 - 1,308,502 Total Medicaid Cluster - 3,287,390 Passed Through the Ohio Department of Mental Health and Addiction Services Block Grants for Community Mental Health Services 93.958 05D91 - 86,809 Block Grants for Community Mental Health Services 93.958 70-0441-HOUSING-T16-161032 29,588 Block Grants for Community Mental Health Services 93.958 05D91 - 28,547 Total Block Grants for Community Mental Health Services - 144,944 Block Grants for Prevention and Treatment of Substance Abuse 93.959 70-5005-UMADAOP-P-16/17-9202 - 167,360 Block Grants for Prevention and Treatment of Substance Abuse 93.959 70 SAPT - BG - 352,093 Block Grants for Prevention and Treatment of Substance Abuse 93.959 70-5005-CFRO-T 16/17-0129 - 81,840 Block Grants for Prevention and Treatment of Substance Abuse 93.959 70 SAPT - BG - 3,369 Block Grants for Prevention and Treatment of Substance Abuse 93.959 70-4158-Women-T-16/17-10184 - 81,871 Total Block Grants for Prevention and Treatment of Substance Abuse - 686,533 1 RICHLAND COUNTY SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE YEAR ENDED DECEMBER 31, 2016 (Continued) FEDERAL GRANTOR Federal Pass Through Passed Total Pass Through Grantor CFDA Entity Through to Federal Program / Cluster Title Number Number Subrecipients Expenditures Passed Through the Ohio Department of Homeland Security Medical Reserve Corps Small Grant Program 93.008 5MRCSG101005-04 - 1,592 Passed Through the Ohio Department of Mental Health and Addiction Services Social Services Block Grant 93.667 05D911 - 105,733 Passed Through the Ohio Department of Developmental Disabilities Social Services Block Grant 93.667 34-6002296 - 83,754 Passed through the Ohio Department of Job and Family Services Social Services Block Grant 93.667 G-1617-11-5572 639,919 882,499 Total Social Services Block Grant 639,919 1,071,986 Passed through the Ohio Department of Job and Family Services Promoting Safe and Stable Families 93.556 G-1617-11-5574 - 149,486 TANF Cluster: Temporary Assistance for Needy Families (TANF) 93.558 G-1617-11-5572 774,066 3,007,050 Temporary Assistance for Needy Families (TANF) 93.558 G-1617-11-5574 - 7,759 Total TANF Cluster 774,066 3,014,809 Child Support Enforcement 93.563 G-1617-11-5573 - 929,498 Child Care and Development Block Grant - CCDF Cluster 93.575 G-1617-11-5572 - 226,919 State Court Improvement Program 93.586 G-1617-11-5572 - 5,034 Stephanie Tubbs Jones Child Welfare Services Program 93.645 G-1617-11-5574 - 81,468 Foster Care-Title IV-E 93.658 G-1617-11-5574 - 2,249,548 Adoption Assistance 93.659 G-1617-11-5574 - 1,383,458 Chafee Foster Care Independence Program 93.674 G-1617-11-5574 - 7,415 TOTAL U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES 1,413,985 13,240,080 U.S. DEPARTMENT OF HOMELAND SECURITY Passed Through the Ohio Emergency Management Agency Emergency Management Performance Grants 97.042 EMC-2016-EP-00003-S01 - 90,334 Pre-Disaster Mitigation 97.047 EMC-2015-PC-0006 / PDMC-14 - 10,020 Homeland Security Grant Program 97.067 EMW-2014-SS-00101-S01 - 17,100 TOTAL U.S. DEPARTMENT OF HOMELAND SECURITY - 117,454 TOTAL FEDERAL AWARDS EXPENDITURES $ 1,413,985 $ 16,588,226 The accompanying notes are an integral part of this schedule. 2 RICHLAND COUNTY NOTES TO THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS 2 CFR 200.510(b)(6) FISCAL YEAR ENDED DECEMBER 31, 2016 NOTE A – BASIS OF PRESENTATION The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of Richland County, Ohio, (the County) under programs of the federal government for the year ended December 31, 2016. The information on this Schedule is prepared in accordance with the requirements of 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 assets, or cash flows of the County. NOTE B – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Expenditures reported on the Schedule are reported on the cash basis of accounting. Such expenditures are recognized following, as applicable, either the cost principles contained in OMB Circular A-87 Cost Principles for State, Local, and Indian Tribal Governments (codified in 2 CFR Part 225), or 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. The County has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. NOTE C – SUBRECIPIENTS The County passes certain federal awards received from 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 subrecipient, 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.