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CITY OF CINCINNATI, OHIO Single Audit Reports Year Ended December 31, 2012 TABLE OF CONTENTS Schedule of Expenditures of Federal Awards ............................................................................1 – 6 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..............................................................7 – 8 Report on Compliance for Each Major Federal Program; Report on Internal Control Over Compliance; and Report on Schedule of Expenditures of Federal Awards Required by OMB Circular A-133 ..............................................................9 – 11 Schedule of Findings and Questioned Costs.........................................................................12 – 15 CITY OF CINCINNATI, OHIO Schedule of Expenditures of Federal Awards (Non-GAAP Budgetary Basis) For the year ended December 31, 2012 Updated: Advances Grant and Contract Contributions and other (Repayments) or Grantor/Program Title Fund CFDA # Grant # Agency Revenue Received Revenue CFS Expenditures Adjustments 1 U.S. Department of Agriculture * Passed through Ohio Department of Health Hamilton County WIC Program 391 10.557 31-2-001-1-WA-0613 NAM Health 971.00 (11.00) Hamilton County WIC Program 391 10.557 31-2-001-1-WA-0411 NAM Health 0.00 (972.00) Hamilton County WIC Program 391 10.557 31-2-001-1-WA-0512 NAM Health 831.00 (2,041.00) 194.00 Total for CFDA No. 10.557 1,802.00 0.00 (3,024.00) 194.00 * Passed through Ohio Department of Education CACFP- Child & Adult Care Food Program 324 10.558 009070 NAR Recreation 97.00 - (85.00) Total for CFDA No. 10.558 97.00 - (85.00) - TOTAL U.S. DEPARTMENT OF AGRICULTURE 1,899.00 0.00 (3,109.00) 194.00 2 U.S. Department of Health and Human Services * Passed through Ohio Department of Community Dev. Child Care& Development Block Grant 323 93.575 APR Recreation 19.00 (19.00) (a.) Total for CFDA No. 93.575 19.00 0.00 (19.00) 0.00 * Passed through Ohio Department of Health Social Services Block Grant 323 93.667 APR Recreation 19.00 (19.00) Total for CFDA No. 93.667 19.00 0.00 (19.00) 0.00 * Passed through Council on Aging of Southwestern Ohio Special Programs for the Aging Ttile III Part B 324 93.044 NAR Recreation 48.00 (48.00) (b.) Total for CFDA No. 93.044 48.00 - (48.00) - Special Programs for the Aging Ttile III Part C 324 93.045 NAR Recreation 223.00 12.00 (235.00) (b.) Total for CFDA No. 93.045 223.00 12.00 (235.00) - * Passed through Ohio Department of Health Medical Assistance - T.R. Waivers 324 93.778 NAR Recreation 27.00 (2.00) (c.) Total for CFDA No. 93.778 27.00 0.00 (2.00) 0.00 * Passed through YMCA of Greater Cincinnati TANF - Child Care Services 323 93.558 APR Recreation 37.00 (37.00) Total for CFDA No. 93.558 37.00 - (37.00) - * Passed through Ohio Department of Health Homeless Health Care Program 448 93.151 Contract #15x0059 NAM Health 141.00 (84.00) Total for CFDA No. 93.151 141.00 - (84.00) - * Passed through Ohio Department of Health Regional Lead Poisoning Prevention 380 93.197 31-2-001-1-HH-0212 NAM Health 42.00 20.00 (65.00) - Total for CFDA No. 93.197 42.00 20.00 (65.00) 0.00 * Passed through Neighborhood Health Care Cincinnati Health Network 446 93.224 Contract #05-9955 NAM Health 28.00 Cincinnati Health Network 446 93.224 Contract #05-9955 NAM Health 219.00 - (252.00) Total for CFDA No. 93.224 247.00 - (252.00) - * Passed through Ohio Department of Health Immunization Action Plan Special 415 93.268 31-2-001-2-IM-0512 NAM Health 260.00 (316.00) Immunization Action Plan Special 415 93.268 31-2-001-2-IM-0411 NAM Health 40.00 (45.00) Total for CFDA No. 93.268 300.00 - (361.00) - * Passed through Ohio Department of Health * Federal AIDS Prevention 378 93.940 31-2-01-2-F-DL-SE1 NAM Health (37.00) Federal AIDS Prevention 378 93.940 31-2-001-2-HP-0411 NAM Health 0.00 (174.00) (21.00) Total for CFDA No. 93.940 - - (211.00) (21.00) * Passed through Ohio Department of Health STD Control Program 378 93.977 31-2-001-2-ST-0412 NAM Health 0.00 - (3.00) Total for CFDA No. 93.977 - - - (3.00) STD/HIV Prevention Training Centers 379 93.978 R30/PS000262-05 NAM Health 0.00 (44.00) - Total for CFDA No. 93.978 - - (44.00) - * Passed through Ohio Department of Health Heart Health in Hamilton County 425 93.991 31-2-001-4-CC-0312 NAM Health 114.00 (138.00) Heart Health in Hamilton County 425 93.991 31-2-001-4-CC-0211 NAM Health 1.00 (7.00) Total for CFDA No. 93.991 115.00 - (145.00) - 1 CITY OF CINCINNATI, OHIO Schedule of Expenditures of Federal Awards (Non-GAAP Budgetary Basis) For the year ended December 31, 2012 Updated: Advances Grant and Contract Contributions and other (Repayments) or Grantor/Program Title Fund CFDA # Grant # Agency Revenue Received Revenue CFS Expenditures Adjustments * Passed through Ohio Department of Health Reproductive Health and Wellness 350 93.217 31-2-001-2-RH-0112 NAM Health 325.00 (445.00) Reproductive Health and Wellness 350 93.217 31-2-001-2-RH-0213 NAM Health 380.00 (373.00) Total for CFDA No. 93.217 705.00 0.00 (818.00) 0.00 * Passed through Ohio Department of Health Public Health Emergency Preparedness 350 93.069 31-2-001-2-PH-0413 NAM Health 109.00 (10.00) Public Health Emergency Preparedness 350 93.069 31-2-001-2-PH-0312 NAM Health 224.00 (304.00) Total for CFDA No. 93.069 333.00 0.00 (314.00) 0.00 TOTAL U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES 2,256.00 32.00 (2,654.00) (24.00) 3 U.S.Department of Housing & Urban Development Community Development Block Grant 304 14.218 B07-MC390003 NAC Comm Dev 8.00 - (8.00) Community Development Block Grant 304 14.218 B10-MC390003 NAC Comm Dev 635.00 - (8.00) 518.00 Community Development Block Grant 304 14.218 B11-MC390003 NAC Comm Dev 11,752.00 78.00 (10,382.00) Community Development Block Grant 304 14.218 B12-MC390003 NAC Comm Dev 1,221.00 1,309.00 (3,754.00) Neighborhood Stabilization Program 3 438 14.218 B11-MN390003 NAO Comm Dev 1,716.00 (1,717.00) Neighborhood Stabilization Program 1 438 14.218 B08-MN390003 NAO Comm Dev 664.00 285.00 (945.00) Community Development Block Grant 304 14.218 New CFDA Loans NAC Comm Dev - (d.) Total for CFDA No. 14.218 15,996.00 1,672.00 (16,806.00) 510.00 ARRA - Community Dev Block Grant Recovery 502 14.253 B-09-MY-39-0003 NAO Comm Dev 282.00 (282.00) - (d.) Total for CFDA No. 14.253 282.00 (282.00) Emergency Shelter Grant 445 14.231 E-11-MC-39-0003 NAO Comm Dev 124.00 (124.00) Emergency Shelter Grant 445 14.231 E-12-MC-39-0003 NAO Comm Dev 493.00 (493.00) - Total for CFDA No. 14.231 617.00 0.00 (617.00) 0.00 HOME-Shelter Plus Care 410 14.238 OH16C70-01 NAO Comm Dev 62.00 (62.00) HOME-Shelter Plus Care 410 14.238 OH16C70-001 NAO Comm Dev 137.00 (137.00) HOME-Shelter Plus Care 410 14.238 OH0002C5E000800 NAO Comm Dev 38.00 (38.00) - HOME-Shelter Plus Care 410 14.238 OH0001C5E000800 NAO Comm Dev 142.00 (142.00) - HOME-Shelter Plus Care 410 14.238 OH0006C5E000800 NAO Comm Dev 85.00 (85.00) - HOME-Shelter Plus Care 410 14.238 OH0331C5E001001 NAO Comm Dev 1,964.00 (1,964.00) - HOME-Shelter Plus Care 410 14.238 OH0009C5E001104 NAO Comm Dev 2,672.00 (2,672.00) - HOME-Shelter Plus Care 410 14.238 OH0302C5E000900 NAO Comm Dev 66.00 (65.00) - HOME-Shelter Plus Care 410 14.238 OH0307C5E000900 NAO Comm Dev 48.00 (48.00) - HOME-Shelter Plus Care 410 14.238 OH0308C5E000900 NAO Comm Dev 171.00 (171.00) - HOME-Shelter Plus Care 410 14.238 OH0362C5E001000 NAO Comm Dev 74.00 (74.00) - Total for CFDA No. 14.238 5,459.00 0.00 (5,458.00) 0.00 HOME 411 14.239 M-06-MC-39-0213 NAC Comm Dev 0.00 0.00 (35.00) HOME 411 14.239 M-07-MC-39-0213 NAC Comm Dev 81.00 (81.00) 0.00 HOME 411 14.239 M-08-MC-39-0213 NAC Comm Dev 696.00 (696.00) 0.00 HOME 411 14.239 M-09-MC-39-0213 NAC Comm Dev 2,938.00 - (2,939.00) 1.00 HOME 411 14.239 M-10-MC-39-0213 NAC Comm Dev 672.00 (672.00) HOME 411 14.239 M-11-MC-39-0213 NAC Comm Dev 403.00 (469.00) HOME 411 14.239 M-12-MC-39-0213 NAC Comm Dev 67.00 117.00 (184.00) HOME 411 14.239 M-97-MC-39-0213 NAC Comm Dev 0.00 - - (19.00) HOME 411 14.239 Outstanding CFDA Loans NAC Comm Dev 0.00 (27,485.00) Total for CFDA No. 14.239 4,857.00 117.00 (32,526.00) (53.00) Housing Opportunities For People With Aids 465 14.241 O-HH-11-F001 NAO Comm Dev 326.00 (326.00) Housing Opportunities For People With Aids 465 14.241 O-HH-12-F001 NAO Comm Dev 322.00 (321.00) Total for CFDA No.
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