CITY OF CINCINNATI HAMILTON COUNTY TABLE OF CONTENTS TITLE PAGE Independent Auditor’s Report ..................................................................................... Under Separate Cover Comprehensive Annual Financial Report ................................................................... Under Separate Cover Schedule of Expenditures of Federal Awards ............................................................................................... 1 Notes to the Schedule of Expenditures of Federal Awards .......................................................................... 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 OMB Circular A-133 ......................................................................................... 11 Schedule of Findings .............................................................................................................................. 15 Schedule of Prior Audit Findings ............................................................................................................ 19 This page intentionally left blank. CITY OF CINCINNATI, OHIO Schedule of Expenditures of Federal Awards (Non-GAAP Budgetary Basis) For the Fiscal Year ended June 30, 2014 (Amounts in thousands) Grant and Advances Contract Contributions (Repayments) Revenue and other CFS or Grantor/Program Title Fund CFDA # Grant # Agency Received Revenue 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 $886 ($987) Hamilton County WIC Program 391 10.557 31-2-001-1-WA-0714 NAM Health 2,366 (2,286) Total for CFDA No. 10.557 3,252 - (3,273) - * Passed through Ohio Department of Education CACFP- Child & Adult Care Food Program 324 10.558 009070 NAR Recreation 100 - (84) Total for CFDA No. 10.558 100 - (84) - TOTAL DEPARTMENT OF AGRICULTURE 3,352 - (3,357) - 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 24 (24) (a.) Total for CFDA No. 93.575 24 - (24) - * Passed through Ohio Department of Health Social Services Block Grant 323 93.667 APR Recreation 24 (24) Total for CFDA No. 93.667 24 - (24) - * Passed through Council on Aging of Southwestern Ohio Special Programs for the Aging Title III Part B 324 93.044 NAR Recreation 24 (24) (b.) Total for CFDA No. 93.044 24 - (24) - Special Programs for the Aging Title III Part C 324 93.045 NAR Recreation 207 8 (228) (b.) Total for CFDA No. 93.045 207 8 (228) - * Passed through Ohio Department of Health Medical Assistance - T.R. Waivers 324 93.778 NAR Recreation 23 (5) (c.) Total for CFDA No. 93.778 23 - (5) - * Passed through YMCA of Greater Cincinnati Temporary Assistance for Needy Families 323 93.558 APR Recreation 48 (48) (h.) Total for CFDA No. 93.558 48 - (48) - * Passed through Ohio Department of Health Homeless Health Care Program 448 93.151 Contract #15x0059 NAM Health 186 (113) Total for CFDA No. 93.151 186 - (113) - * Passed through Ohio Department of Health Cincinnati Health Network 446 93.224 H80CS25683 NAM Health 559 - (597) (j.) Total for CFDA No. 93.224 559 - (597) - * Passed through Ohio Department of Health Immunization Action Plan Special 415 93.268 31-2-001-2-IM-0613 NAM Health 146 (176) Immunization Action Plan Special 415 93.268 31-2-001-2-IM-0714 NAM Health 127 (126) Total for CFDA No. 93.268 273 - (302) - * Passed through Ohio Department of Health Heart Health in Hamilton County 425 93.991 31-2-001-4-CC-0514 NAM Health 50 (44) Heart Health in Hamilton County 425 93.991 31-2-001-4-CC-0413 NAM Health 58 (63) Total for CFDA No. 93.991 108 - (107) - Adv. Conformance w/Voluntary NRFRPSG 350 93.103 1U18FD004688-01 NAM Health 25 (21) Total for CFDA No. 93.103 25 - (21) - (Continued) 1 CITY OF CINCINNATI, OHIO Schedule of Expenditures of Federal Awards (Non-GAAP Budgetary Basis) For the Fiscal Year ended June 30, 2014 (Continued) (Amounts in thousands) Grant and Advances Contract Contributions (Repayments) Revenue and other CFS or Grantor/Program Title Fund CFDA # Grant # Agency Received Revenue Expenditures Adjustments * Passed through Ohio Department of Health Reproductive Health and Wellness 350 93.217 31-2-001-1-RH-0213 NAM Health 213 - Reproductive Health and Wellness 350 93.217 31-2-001-1-RH-0314 NAM Health 323 (323) Reproductive Health and Wellness 350 93.217 31-2-001-1-RH-0414 NAM Health 340 (311) Total for CFDA No. 93.217 876 - (634) - * Passed through Ohio Department of Health Public Health Emergency Preparedness 350 93.069 31-2-001-2-PH-0312 NAM Health - (7) Public Health Emergency Preparedness 350 93.069 31-2-001-2-PH-0413 NAM Health 219 (244) Public Health Emergency Preparedness 350 93.069 31-2-001-2-PH-0514 NAM Health 415 (249) Total for CFDA No. 93.069 634 - (500) - * Passed through Ohio Department of Health Safety Net Dental Care 350 93.994 31-2-001-1-SC-0714 NAM Health 57 (42) Total for CFDA No. 93.994 57 - (42) - Affordable Care Act Grants/SBHCCP 353 93.501 C-12-CS-21795 NAM Health 512 (512) Total for CFDA No. 93.501 512 - (512) - TOTAL DEPARTMENT OF HEALTH AND HUMAN SERVICES 3,580 8 (3,181) - 3 U.S.Department of Housing & Urban Development Community Development Block Grant 304 14.218 B12-MC390003 NAC Comm Dev 5,900 - (5,346) Community Development Block Grant 304 14.218 B13-MC390003 NAC Comm Dev 3,645 1,100 (4,950) Community Development Block Grant 304 14.218 B14-MC390003 NAC Comm Dev - 485 (614) - Neighborhood Stabilization Program 3 438 14.218 B11-MN390003 NAO Comm Dev 72 177 (370) Neighborhood Stabilization Program 1 438 14.218 B08-MN390003 NAO Comm Dev - 1 (1) (d.) Total for CFDA No. 14.218 9,617 1,763 (11,281) - Community Development Block Grant 305 14.248 CDBG Section 108 Loan NAC Comm Dev 8,905 22 (8,905) Total for CFDA No. 14.248 8,905 22 (8,905) - Emergency Shelter Grant 445 14.231 S10MC390003 NAO Comm Dev 7 - (7) Emergency Shelter Grant 445 14.231 E-11-MC-39-0003 NAO Comm Dev 80 - (80) Emergency Shelter Grant 445 14.231 E-12-MC-39-0003 NAO Comm Dev 448 (366) Emergency Shelter Grant 445 14.231 E-13-MC-39-0003 NAO Comm Dev 628 (628) Total for CFDA No. 14.231 1,163 - (1,081) - HOME-Shelter Plus Care 410 14.238 OH16C70-001 NAO Comm Dev - - HOME-Shelter Plus Care 410 14.238 OH16C70-001 NAO Comm Dev - - HOME-Shelter Plus Care 410 14.238 OH0002C5E000800 NAO Comm Dev 43 (43) - HOME-Shelter Plus Care 410 14.238 OH0003C5E000800 NAO Comm Dev 141 (141) - HOME-Shelter Plus Care 410 14.238 OH0006C5E000800 NAO Comm Dev 86 (86) - HOME-Shelter Plus Care 410 14.238 OH0331C5E001001 NAO Comm Dev - - - HOME-Shelter Plus Care 410 14.238 OH0009C5E001104 NAO Comm Dev 28 (28) - HOME-Shelter Plus Care 410 14.238 OH0302C5E000900 NAO Comm Dev 59 (59) - HOME-Shelter Plus Care 410 14.238 OH0307C5E000900 NAO Comm Dev 55 (55) - HOME-Shelter Plus Care 410 14.238 OH0308C5E000900 NAO Comm Dev 156 (156) - HOME-Shelter Plus Care 410 14.238 OH0362C5E001000 NAO Comm Dev 395 (395) - HOME-Shelter Plus Care 410 14.238 OH0009L5E001205 NAO Comm Dev 4,824 (4,886) - Total for CFDA No. 14.238 5,787 - (5,849) - (Continued) 2 CITY OF CINCINNATI, OHIO Schedule of Expenditures of Federal Awards (Non-GAAP Budgetary Basis) For the Fiscal Year ended June 30, 2014 (Continued) (Amounts in thousands) Grant and Advances Contract Contributions (Repayments) Revenue and other CFS or Grantor/Program Title Fund CFDA # Grant # Agency Received Revenue Expenditures Adjustments HOME 411 14.239 M-09-MC-39-0213 NAC Comm Dev 0 - - - HOME 411 14.239 M-10-MC-39-0213 NAC Comm Dev 1,339 (1,339) - HOME 411 14.239 M-11-MC-39-0213 NAC Comm Dev 162 (162) + - HOME 411 14.239 M-12-MC-39-0213 NAC Comm Dev 177 (177) - HOME 411 14.239 M-13-MC-39-0213 NAC Comm Dev 201 31 (231) - HOME 411 14.239 M-14-MC-39-0213 NAC Comm Dev - 201 (169) - 2 HOME 411 14.239 Outstanding CFDA Loans NAC Comm Dev - (32,211) Total for CFDA No. 14.239 1,879 232 (34,289) - Housing Opportunities For People With Aids 465 14.241 O-HH-12-F001 NAO Comm Dev 77 Housing Opportunities For People With Aids 465 14.241 O-HH-13-F001 NAO Comm Dev 643 (584) Total for CFDA No. 14.241 720 - (584) - ARRA - Neighborhood Stabilization Program 502 14.256 B-09-CN-OH-0033 NAO Comm Dev - 49 (36) Total for CFDA No 14.256 - 49 (36) - Metro West HUD- 03668 980 14.408 B-10-SP-OH-0080 CP Econ Dev 93 - (423) Total for CFDA No 14.408 93 - (423) - Sustainable Housing Grant -10253 980 14.704 CCPOHOO19-10 CP Econ Dev 714 (492) - Total for CFDA No. 14.704 714 - (492) - Lead Hazard Control Grant 381 14.905 OHLHD0217-10 NAM HEALTH 935 0 (792) Cincinnati Lead Abatement Program 387 14.905 OHLHD 0245-12 NAO Comm Dev 646 1 (798) Total for CFDA No. 14.905 1,581 1 (1,590) - TOTAL DEPARTMENT OF HOUSING & URBAN DEVELOPMENT 30,459 2,067 (64,530) - 4 U.S. Department of the Interior * Passed through Ohio Department of Natural Resources ODNR-Hooked on Fishing 324 15.605 NAR Recreation 6 (8) (e.) Total for CFDA No. 15.605 6 - (8) - TOTAL DEPARTMENT OF THE INTERIOR 6 - (8) - 5 U.S. Department of Justice * Passed through Ohio Department of Youth Services Juvenile Accountability - 12JABG 368 16.540 2010-JB-012-A242-A NAS Police 15 - (15) Juvenile Accountability - 13JABG 368 16.540 2011-JB-011-A242-S NAS Police 2 - (2) Total for CFDA No.