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Audit Report Cover Sheet Jan07

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Audit Report Cover Sheet Jan07 CUYAHOGA COUNTY, OHIO TABLE OF CONTENTS Page Schedule of Federal Awards Expenditures ........................................................................................................ 1 Notes to the Schedule of Federal Awards Expenditures ................................................................................... 8 Independent Auditor’s Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Required by Government Auditing Standards ............................................... 11 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.............................................................................................. 13 Schedule of Findings and Questioned Costs ................................................................................................... 17 Corrective Action Plan ..................................................................................................................................... 27 Schedule of Prior Audit Findings ...................................................................................................................... 29 This page intentionally left blank. CUYAHOGA COUNTY, OHIO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE YEAR ENDED DECEMBER 31, 2016 Federal CFDA Pass-Through Entity Passed Through Total Federal Federal Grantor/Pass-Through Grantor/Program Title Number Identifying Number Subrecipient Name To Subrecipients 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 $ 2,329 Total Executive Office of the President 2,329 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 223,462 Total Disability Insurance/SSI Cluster 223,462 Total Social Security Administration 223,462 U.S. DEPARTMENT OF AGRICULTURE Passed through the Ohio Department of Education: Child Nutrition Cluster: Cash Assistance: School Breakfast Program 10.553 N/A 135,596 National School Lunch Program 10.555 N/A 264,813 Subtotal Cash Assistance 400,409 Total Child Nutrition Cluster 400,409 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 12,485,107 Total SNAP Cluster 12,485,107 Total U.S. Department of Agriculture 12,885,516 U.S. DEPARTMENT OF ENERGY Passed through the Ohio Department of Development: Weatherization Assistance for Low-Income Persons: Home Weatherization Assistance Program 2012 81.042 12-109 118 Total U.S. Department of Energy 118 U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES Direct Programs: Substance Abuse and Mental Health Services - Projects of Regional and National Significance: SAMHSA/Juvenile Deliquency Drug Court 9/30/14 - 9/29/15 93.243 1H79T1025491-01 162,819 SAMHSA/BJA Adult Drug Court Expansion 14-15 93.243 1H79TI025925-01 298,510 SAMHSA/Veterans Treatment Court 93.243 1H79TI026089-01 109,920 Total CFDA # 93.243 571,249 Passed through the Cuyahoga County Board of Health: HIV Emergency Relief Project Grants: Ryan White (RW) Part A Program 93.914 N/A 26,519 Passed through the Ohio Department of Developmental Disabilities: Social Services Block Grant (Title XX) 93.667 MR-18-01 826,472 Medicaid Cluster: Medical Assistance Program: Waiver Administration 93.778 N/A 2,831,387 Total Medicaid Cluster 2,831,387 Passed through Ohio Department of Health: Project Grants and Cooperative Agreements for Tuberculosis Control Programs: TB Control Program - MetroHealth 93.116 5U52PS00470302 The MetroHealth System 17,214 17,214 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 982,176 TANF Cluster: Temporary Assistance for Needy Families (TANF): Temporary Assistance for Needy Families (TANF) 93.558 G-1617-11-5501 Youth Opportunities Unlimited $ 5,387,291 31,995,945 Independent Living - TANF 93.558 G-1617-11-5501 259,305 Total CFDA # 93.558 5,387,291 32,255,250 Total TANF Cluster 5,387,291 32,255,250 Child Support Enforcement (Title IV-D): Program Funding 93.563 G-1617-11-5501 19,875,342 Federal Incentive Expenditures 93.563 G-1617-11-5501 3,532,766 Child Support Training 93.563 G-1617-11-5501 14,800 Behavioral Intervention 66% 93.563 G-1617-11-5501 34,548 Total CFDA # 93.563 23,457,456 Child Support Enforcement Research (Title IV-D): Behavioral Intervention 34% 93.564 G-1617-11-5501 17,797 Stephanie Tubbs Jones Child Welfare Services Program (Title IV-B): Title IV-B Allocation 93.645 G-1617-11-5501 651,719 Regional Training Centers 93.645 G-1617-11-5501 90,411 Total CFDA # 93.645 742,130 CCDF Cluster: Child Care and Development Block Grant 93.575 G-1617-11-5501 3,375,445 Total CCDF Cluster 3,375,445 Community - Based Child Abuse Prevention Grants 93.590 G-1617-11-5501 696 See the accompanying notes to this Schedule 1 CUYAHOGA COUNTY, OHIO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE YEAR ENDED DECEMBER 31, 2016 Federal CFDA Pass-Through Entity Passed Through Total Federal Federal Grantor/Pass-Through Grantor/Program Title Number Identifying Number Subrecipient Name To Subrecipients Expenditures Foster Care (Title IV-E): HHS - Foster Care Maintenance (FCM) and Purchased Administration 93.658 G-1617-11-5501 $ 19,257,877 HHS - Title IV-E Contracts FCM 93.658 G-1617-11-5501 21,559 HHS - Regional Training Centers 93.658 G-1617-11-5501 226,032 Juvenile Court - Administration 93.658 G-1617-06-0342 248,201 Juvenile Court - FCM 93.658 G-1617-06-0342 1,542,058 Total CFDA # 93.658 21,295,727 Adoption Assistance (Title IV-E): Administrative and Training 93.659 G-1617-11-5501 15,235,840 Non-Recurring Adoption 93.659 G-1617-11-5501 8,900 Regional Training Centers 93.659 G-1617-11-5501 91,251 Total CFDA # 93.659 15,335,991 Social Services Block Grant: Social Services Block Grant (Title XX) 93.667 G-1617-11-5501 10,347,088 Title XX - Transfer Subsidy 93.667 G-1617-11-5501 12,510,488 Regional Training Centers 93.667 G-1617-11-5501 298 Total CFDA # 93.667 22,857,874 Chafee Foster Care Independence Program 93.674 G-1617-11-5501 605,730 Medicaid Cluster: Medical Assistance Program: Medicaid 93.778 G-1617-11-5501 16,148,563 Medicaid - Child Welfare Related 93.778 G-1617-11-5501 83,782 Regional Training Centers 93.778 G-1617-11-5501 2,886 Total CFDA # 93.778 16,235,231 Total Medicaid Cluster 16,235,231 Passed through the Ohio Department of Mental Health and Addiction Services: Projects for Assistance in Transition from Homelessness (PATH): PATH (01/01/16 - 06/30/16) 93.150 99-018-PATH-T-16 Mental Health Services for the Homeless (dba FrontLine Service) $ 189,308 189,308 PATH (07/01/16 - 12/31/16) 93.150 99-018-PATH-T-17 Mental Health Services for the Homeless (dba FrontLine Service) 190,438 190,438 Total CFDA # 93.150 379,746 379,746 Substance Abuse and Mental Health Services - Projects of Regional and National Significance: Cooperative Agreements to Benefit Homeless Individuals 93.243 18-10097-CABHI-T-16 Mental Health Services for the Homeless (dba FrontLine Service) 178,969 178,969 Cooperative Agreements to Benefit Homeless Individuals 93.243 18-10097-CABHI-T-17 Mental Health Services for the Homeless (dba FrontLine Service) 207,114 207,114 Total CFDA # 93.243 386,083 386,083 Substance Abuse and Mental Health Services - Access to Recovery: Substance Abuse and Mental Health Services - Access to Recovery: 93.275 AOD 16 5,000 Social Services Block Grant: Title XX (1/1/16- 6/30/16) 93.667 MH 16 428,645 Title XX (7/1/16 - 12/31/16) 93.667 MH 17 429,946 Total CFDA # 93.667 858,591 Block Grants for Community Mental Health Services: Block Grant Funding (01/01/16 - 06/30/16) 93.958 MH16 419,907 Block Grant Funding (07/01/16 - 12/31/16) 93.958 MH17 419,907 Total CFDA 93.958 839,814 Block Grants for Prevention and Treatment of Substance Abuse: Employment Opportunities Within Housing Agencies 93.959 18-10342-Housing-T-16 Emerald Development & Economic Network Inc. 5,899 5,899 Pass Through Contracts - Drug Free Community (1/1/16 - 6/30/16) 93.959 18-CMMCO-P-16 Cleveland UMADAOP 12,683 25,354 Hispanic UMADAOP 12,671 Pass Through Contracts - Drug Free Community Coalition (7/1/16 - 12/31/16) 93.959 18-CMMCO-P-17 Cleveland UMADAOP 16,230 32,444 Hispanic UMADAOP 16,214 Pass Through Contracts - Special Population Grants (1/1/16 - 6/30/16) 93.959 18-CPREV-P-16 Cleveland UMADAOP 45,305 45,305 Pass Through Contracts - Special Population Grants (7/1/16 - 12/31/16) 93.959 18-CPREV-P-17 Cleveland UMADAOP 57,978 57,978 Pass Through Contracts - TASC (1/1/16 - 6/30/16) 93.959 18-TASC-T-16 Catholic Charities Corporation 95,518 428,661 Cuyahoga County Corrections Planning Board 335,608 Pass Through Contracts - TASC (7/1/16 - 12/31/16) 93.959 18-TASC-T-17 Catholic Charities Corporation 116,051 429,415 Cuyahoga County Corrections Planning Board 313,364 Pass Through Contracts - UMADAOP (1/1/16 - 6/30/16) 93.959 18-UMADAOP-P-16 Cleveland UMADAOP 84,419 157,422 Hispanic UMADAOP 73,003 Pass Through Contracts - UMADAOP (7/1/15 - 12/31/15) 93.959 18-UMADAOP-P-17 Cleveland UMADAOP 108,030 201,452 Hispanic UMADAOP 93,422 Pass Through Contracts - Womens Network (1/1/16 - 6/30/16) 93.959 18-WOMENS-T-16 Catholic Charities Corporation 26,257 581,601 Hispanic UMADAOP 35,102 Cleveland UMADAOP 50,822 Hitchcock Center for Women 166,641 New Directions 54,622 ORCA House, Inc. 68,830 Recovery Resources, Inc. 33,466 Women's Alliance for Recovery Services, Inc. 38,694 Women's Center of Greater Cleveland 106,057 Pass Through Contracts - Womens Network (7/1/16 - 12/31/16) 93.959 18-WOMENS-T-17 Catholic Charities Corporation 29,850 619,426 Hispanic UMADAOP 39,906 Cleveland UMADAOP 57,780 Hitchcock Center for Women 188,886 New Directions 62,100 ORCA House, Inc.
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