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LUCAS COUNTY, OHIO Single Audit Reports Year Ended December 31, 2016

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LUCAS COUNTY, OHIO Single Audit Reports Year Ended December 31, 2016 Board of County Commissioners Lucas County One Government Center, Ste 600 Toledo, OH 43604 We have reviewed the Independent Auditor’s Report of Lucas County, prepared by Clark, Schaefer, Hackett & Co., for the audit period January 1, 2016 through December 31, 2016. 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. Lucas County is responsible for compliance with these laws and regulations. Dave Yost Auditor of State June 15, 2017 88 East Broad Street, Fifth Floor, Columbus, Ohio 43215‐3506 Phone: 614‐466‐4514 or 800‐282‐0370 Fax: 614‐466‐4490 www.ohioauditor.gov This page intentionally left blank. TABLE OF CONTENTS Schedule of Expenditures of Federal Awards............................................................................1 – 7 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..............................................................8 – 9 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 the Uniform Guidance ..........................................................10 – 11 Schedule of Findings and Questioned Costs.................................................................................12 Schedule of Prior Audit Findings....................................................................................................13 LUCAS COUNTY, OHIO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS YEAR ENDED DECEMBER 31, 2016 FEDERAL GRANTOR PASS THROUGH GRANTOR CONTACT Recipient Department: PERSON CFDA Federal Expenditures Program Title Award Number Number Expenditures to Subrecipients U.S. Department of Agriculture Passed through Ohio State Department of Education (ODE): Juvenile Court: Amy Matuszewski Nutrition Cluster: Commodity Distribution Program IRN: 083097 10.555 100 National School Lunch/Afterschool Snack Program IRN: 083097 10.555 39,399 Breakfast Program IRN: 083097 10.553 20,999 60,498 - Passed through Ohio State Department of Job and Family Services (ODJFS): Lucas County Job & Family Services: Adam Nutt State Administrative Matching Grants for the Supplemental Nutrition Assistance Program (1) 10.561 4,603,150 - Total U.S. Department of Agriculture 4,663,648 - U.S. Department of Housing and Urban Development (HUD) Direct Award: Mental Health and Recovery Services Board: Tom Bartlett HUD - Arklow - Special Needs Assistance OH0030L5E011402/OH0030L5E011306 14.267 104,999 HUD - Affordable Housing - Special Needs Assistance OH0265L5E011406/OH0265L5E011305 14.267 185,833 HUD - Place Called Home - Shelter Plus Care OH0392L5E011404/OH392L5E011303 14.267 37,808 HUD - Shelter Plus Care - Continuum of Care OH0019L5E0111402/OH0019L5E011301 14.267 49,045 HUD - Pathways - Shelter Plus Care OH0031L5E011407/OH0031L5E11306 14.267 33,821 411,506 411,506 Passed through Ohio Department of Development (ODD): Board of County Commissioners: Matthew Sutter CDBG - FY13 Formula B-F-13-1BR-1 14.228 2,820 CDBG - FY14 Formula B-F-14-1BR-1 14.228 29,553 CDBG - FY15 Formula B-F-15-1BR-1 14.228 116,330 CDBG - Community Housing Improvement Program CDBG FY13 B-C-13-1BR-1 14.228 24,000 CDBG - Community Housing Improvement Program CDBG FY15 B-C-15-1BR-2 14.228 104,461 277,164 - Passed through Ohio Department of Development (ODD): Board of County Commissioners: Home Investment Partnership Program B-C-13-1BR-2 14.239 241,848 - Total U.S. Department of Housing and Urban Development 930,518 411,506 U.S. Department of Justice Direct Award: Juvenile Court: Amy Matuszewski Drug Court Discretionary Program 2012-DC-BX-0066 16.585 186,370 - Mental Health and Recovery Service Board Tom Bartlett Second Chance Act Reentry Initiative 2014-BJ-SCA-1415 16.812 17,364 - JAG Program: Passed through Office of Criminal Justice Coordinating Council (CJCC): Sheriff: Kevin Helmenski Edward Byrne Memorial Justice Assistance Grant Program - FY15 2015-JG-LE-1010 16.738 60,369 - Passed through Ohio Office Of Criminal Justice Service (OCJS) & Criminal Justice Coordinating Council (CJCC): Toledo/Lucas County Victim - Witness Assistance Program Lynn Carder Edward Byrne Justice Assistance Grant - Victims Forum/Peacemakers 2014-JG-B01-6998 & 2013-JG-B01-6998 16.738 7,299 - 67,668 - 1 LUCAS COUNTY, OHIO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS YEAR ENDED DECEMBER 31, 2016 FEDERAL GRANTOR PASS THROUGH GRANTOR CONTACT Recipient Department: PERSON CFDA Federal Expenditures Program Title Award Number Number Expenditures to Subrecipients Passed through Ohio Office Of Criminal Justice Service (OCJS) & Criminal Justice Coordinating Council (CJCC): Juvenile Justice Center - Juvenile Court: Amy Matuszewski Family Violence Intervention Program - VAWA (15) 2015-WF-VA5-V1083 16.588 13,963 - Toledo/Lucas County Victim - Witness Assistance Program Lynn Carder Violence Against Women Formula Grant -VAW Response Team (VAWA) 2014-WF-VA3-8839 16.588 42,174 - Passed through Office of Criminal Justice Coordinating Council (CJCC): Sheriff: VAWA Integrated Investigation Grant - FY15 2015-WF-VA2-8837 16.588 20,381 - 76,518 - Passed through Ohio Attorney General (OAG): Toledo/Lucas County Victim - Witness Assistance Program: Lynn Carder Crime Victim Assistance (VOCA V/W) 19814005 & 10202313 16.575 328,523 - Total U.S. Department of Justice 676,443 - U.S. Department of Labor Passed through Ohio Job and Family Services (ODJFS): Workforce Development Agency: Eric Walker/David Glaza Workforce Investment Act Cluster: Adult: Program (1) 17.258 1,205,093 Administration (1) 17.258 79,646 WIA Transitional (1) 17.258 28,767 Adult Total 1,313,506 179,208 Dislocated Worker: Program (1) 17.278 679,958 Administration (1) 17.278 105,697 785,655 101,296 National Emergency Grant Ohio - Neg - 28 EM-24465-13-60-A-39 17.277 6,213 - Dislocated Worker Total 791,868 101,296 Youth: Program (1) 17.259 1,097,256 Administration (1) 17.259 160,780 Youth Total 1,258,036 1,052,758 3,363,410 - Total U.S. Department of Labor 3,363,410 1,333,262 U.S. Department of Transportation Passed through Ohio Department of Transportation (ODOT): County Engineer: Mark Drennen Highway Planning and Construction: McCord Road Grade Separation PID 75107 20.205 18,137 Washburn Road Bridge PID 92157 20.205 8,661 King @ Dorr Roundabout PID 89242 20.205 41,168 Waterville-Monclova @ Stitt Roundabout PID 92100 20.205 12,793 Sylvania-Metamora Bike Path PID 95671 20.205 93,374 Sylvania @ Centennial Roundabout PID 97127 20.205 1,244,655 1,418,788 - 2 LUCAS COUNTY, OHIO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS YEAR ENDED DECEMBER 31, 2016 FEDERAL GRANTOR PASS THROUGH GRANTOR CONTACT Recipient Department: PERSON CFDA Federal Expenditures Program Title Award Number Number Expenditures to Subrecipients Passed through Ohio Department of Public Safety (ODOPS) Lucas County Sheriff: Kevin Helmenski Highway Safety Cluster: Selective Traffic Enforcement Program - FY16 STEP-2016-48-00-00-00477-00 20.600 17,355 - Impaired Driving Enforcement Program - FY16 IDEP-2016-48-00-00-00333-00 20.616 24,605 - 41,960 - OVI Task Force - FY16 OVITF-2016-48-00-00-00398-00 20.608 134,559 OVI Task Force - FY17 OVITF-2017-48-00-00-00445-00 20.608 16,906 151,465 - Total U.S. Department of Transportation 1,612,213 - Passed through Ohio Department of Rehabilitation and Correction (ODRC): Bud Hitte Title I Program for Neglected and Delinquent Children (Title I) 2016-T1-ED-0003/2015-T1-ED-0003 84.013 3,887 - Passed through Opportunities for Ohioans with Disabilities (OOD): Mental Health and Recovery Service Board: Tom Bartlett Recovery to Work - RSVR Grants to States 15F1793VR-14 84.126 306,898 306,898 Passed through Ohio Department of Health (ODH): Sam Olaniran Lucas County Family and Children First Council Special Education - Grants for Infants and and Families with Disabilities - Help Me Grow - Part C (1) 84.181 398,402 - Total U.S. Department of Education 709,187 306,898 U.S. Department of Health and Human Services Medical Assistance Program: Passed through Ohio State Department of Job and Family Services (ODJFS): Lucas County Job & Family Services: Michelle Niedermier; James Repp Medical Assistance Program - Title XIX (1) 93.778 667,019 Medical Assistance Program - Enhanced Federal (1) 93.778 2,621,627 Medical Assistance Program - Non Emergency Transportation (NET) (1) 93.778 2,067,642 5,356,288 - Passed through Ohio Department of Board of Developmental Disabilities (ODODD): Lucas County Board of Developmental Disabilities: Medical Assistance Program - Title XIX - MAC (1) 93.778 1,208,422 - Passed through Ohio Department of Job and Family Services (ODJFS): County Children Services: Regional Training Child Welfare (1) 93.778 2,163 Child Welfare Medicaid Admin (1) 93.778 21,364 23,527 - 6,588,237 - Child Care and Development Block Grant: Passed through Ohio State Department of Job and Family Services (ODJFS): Lucas County Job & Family Services: Childcare Administration (1) 93.575 408,376 Childcare 1/Childcare
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