FAC Explorer

Audit 370780

FY End
2024-12-31
Total Expended
$45.67M
Findings
3
Programs
43
Organization: Trumbull County (OH)
Year: 2024 Accepted: 2025-10-14
Auditor: Clark Schaefer Hackett & CO

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1160381 2024-003 Material Weakness Yes L
1160382 2024-003 Material Weakness Yes L
1160383 2024-003 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $13.34M Yes 1
14.267 Continuum of Care Program $974,881 Yes 0
93.658 Foster Care Title IV-E $806,462 Yes 0
93.563 Child Support Services $660,134 Yes 0
93.778 Medical Assistance Program $625,029 Yes 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $578,851 Yes 0
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $471,335 Yes 0
93.575 Child Care and Development Block Grant $390,649 Yes 0
17.258 Wioa Adult Program $345,706 Yes 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $228,545 Yes 0
93.667 Social Services Block Grant $218,776 Yes 0
93.558 Temporary Assistance for Needy Families $210,346 Yes 0
84.181 Special Education-Grants for Infants and Families $195,190 Yes 0
20.205 Highway Planning and Construction $158,687 Yes 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $152,672 Yes 0
17.259 Wioa Youth Activities $152,055 Yes 0
97.042 Emergency Management Performance Grants $116,623 Yes 0
14.218 Community Development Block Grants/entitlement Grants $115,090 Yes 0
17.278 Wioa Dislocated Worker Formula Grants $105,048 Yes 0
66.458 Clean Water State Revolving Fund $86,690 Yes 0
93.472 Title IV-E Prevention Program $80,600 Yes 0
84.027 Special Education Grants to States $76,394 Yes 0
14.239 Home Investment Partnerships Program $73,101 Yes 0
11.307 Economic Adjustment Assistance $72,314 Yes 0
93.958 Block Grants for Community Mental Health Services $68,553 Yes 0
16.575 Crime Victim Assistance $49,937 Yes 0
93.767 Children's Health Insurance Program $46,246 Yes 0
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $41,253 Yes 0
84.173 Special Education Grants to States $14,945 Yes 0
93.788 Opioid Str $14,000 Yes 0
93.556 Marylee Allen Promoting Safe and Stable Families Program $13,211 Yes 0
93.747 Elder Abuse Prevention Interventions Program $11,997 Yes 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $11,939 Yes 0
93.659 Adoption Assistance $7,961 Yes 0
16.582 Crime Victim Assistance/discretionary Grants $7,043 Yes 0
17.270 Reentry Employment Opportunities $5,835 Yes 0
17.207 Employment Service/wagner-Peyser Funded Activities $3,532 Yes 0
17.277 Wioa National Dislocated Worker Grants / Wia National Emergency Grants $3,527 Yes 0
84.173 Special Education Preschool Grants $1,985 Yes 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $1,633 Yes 0
10.555 National School Lunch Program $1,557 Yes 0
17.225 Unemployment Insurance $1,500 Yes 0
17.245 Trade Adjustment Assistance $41 Yes 0

Contacts

Name Title Type
E7FLB14DFY22 Martha Yoder Auditee
3306752420 Brian Mosier Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of Trumbull County (the County) under programs of the federal government for the year ended December 31, 2024. 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 position, or cash flows of the County.
The County passes certain federal awards received from U.S. Department of Housing and Urban Development, the Ohio Department of Developmental Disabilities, the Ohio Department of Mental Health and Addiction Services, and the Ohio Department of Jobs and Family 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 pass-through entity, 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.
The County commingles cash receipts from the U.S. Department of Agriculture with similar State grants. When reporting expenditures on this Schedule, the County assumes it expends federal monies first.
The County reports commodities consumed on the Schedule at the fair value. The County allocated donated food commodities to the respective program that benefited from the use of those donated food commodities.
The current cash balance on the County’s local program income account as of December 31, 2024 is $206,486.
Certain Federal programs require the County to contribute non-Federal funds (matching funds) to support the Federally-funded programs. The County has met its matching requirements. The Schedule does not include the expenditure of non-Federal matching funds.

Finding Details

Finding 2024-003
Finding 2024-003 – Material Weakness/Reporting Noncompliance COVID-19 Coronavirus State and Local Fiscal Recovery Funds – ALN 21.027 U.S. DEPARMENT OF TREASURY Criteria: The U.S. Department of Treasury established reporting requirements for local governments. These requirements established methods and timelines for reporting Coronavirus State and Local Fiscal Recovery Funds (SLFRF expenditures to the U.S. Department of Treasury). Condition: The County misidentified contractors and beneficiaries as subrecipients on the quarterly reports to Treasury. Context: During our review of the quarterly project and expenditure reports, we noted the County improperly reported 70 and 82 contractors and beneficiaries as subrecipients on the 2024 Quarter 2 and 3 SLFRF Compliance Reports, respectively. Cause: Lack of sufficient internal controls over the reporting requirements of the Coronavirus State and Local Fiscal Recovery Funds. Effect: The County was not in compliance with reporting requirements in 2024. Recommendation: We recommend the County improve controls over the reporting requirements associated with this program. This includes obtaining a better understanding of the reporting processes in the Treasury reporting portal.