FAC Explorer

Audit 407851

FY End
2025-12-31
Total Expended
$98.01M
Findings
1
Programs
54
Organization: City of Cleveland (OH)
Year: 2025 Accepted: 2026-07-24
Auditor: KEITH FABER OHIO AUDITOR OF STATE

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1224600 2025-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
66.468 DRINKING WATER STATE REVOLVING FUND $27.18M Yes 0
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $20.01M Yes 0
20.106 AIRPORT IMPROVEMENT PROGRAM, INFRASTRUCTURE INVESTMENT AND JOBS ACT PROGRAMS, AND COVID-19 AIRPORTS PROGRAMS $5.95M Yes 0
14.239 HOME INVESTMENT PARTNERSHIPS PROGRAM $3.89M Yes 0
21.023 COVID -19 EMERGENCY RENTAL ASSISTANCE PROGRAM $3.87M Yes 1
11.307 ECONOMIC ADJUSTMENT ASSISTANCE $2.42M Yes 0
14.241 HOUSING OPPORTUNITIES FOR PERSONS WITH AIDS $2.36M Yes 0
14.239 COVID-19 HOME INVESTMENT PARTERNSHIPS PROGRAM $2.04M Yes 0
66.202 CONGRESSIONALLY MANDATED PROJECTS $1.95M Yes 0
16.710 PUBLIC SAFETY PARTNERSHIP AND COMMUNITY POLICING GRANTS $1.77M Yes 0
21.027 COVID-19 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $1.61M Yes 0
14.900 LEAD HAZARD REDUCTION GRANT PROGRAM $1.52M Yes 0
14.231 EMERGENCY SOLUTIONS GRANT PROGRAM $1.49M Yes 0
16.833 NATIONAL SEXUAL ASSAULT KIT INITIATIVE $1.31M Yes 0
20.941 STRENGTHENING MOBILITY AND REVOLUTIONIZING TRANSPORTATION (SMART) GRANTS PROGRAM $1.04M Yes 0
14.218 COVID-19 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $1.03M Yes 0
93.926 HEALTHY START INITIATIVE $768,887 Yes 0
93.217 FAMILY PLANNING SERVICES $617,440 Yes 0
20.205 HIGHWAY PLANNING AND CONSTRUCTION $612,045 Yes 0
66.001 AIR POLLUTION CONTROL PROGRAM SUPPORT $597,362 Yes 0
97.056 PORT SECURITY GRANT PROGRAM $458,194 Yes 0
16.817 BYRNE CRIMINAL JUSTICE INNOVATION PROGRAM $447,984 Yes 0
16.045 COMMUNITY-BASED VIOLENCE INTERVENTION AND PREVENTION INITIATIVE $447,193 Yes 0
66.046 CLIMATE POLLUTION REDUCTION GRANTS $419,201 Yes 0
66.034 SURVEYS, STUDIES, RESEARCH, INVESTIGATIONS, DEMONSTRATIONS, AND SPECIAL PURPOSE ACTIVITIES RELATING TO THE CLEAN AIR ACT $413,623 Yes 0
10.727 INFLATION REDUCTION ACT URBAN & COMMUNITY FORESTRY PROGRAM $377,663 Yes 0
93.044 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS $325,187 Yes 0
97.091 HOMELAND SECURITY BIOWATCH PROGRAM $324,340 Yes 0
16.588 VIOLENCE AGAINST WOMEN FORMULA GRANTS $317,058 Yes 0
93.069 PUBLIC HEALTH EMERGENCY PREPAREDNESS $276,616 Yes 0
93.243 SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE $260,426 Yes 0
21.027 COVID-19, CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $256,300 Yes 0
21.016 EQUITABLE SHARING $218,487 Yes 0
16.585 TREATMENT COURT DISCRETIONARY GRANT PROGRAM $176,603 Yes 0
93.994 MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES $174,619 Yes 0
10.935 URBAN AGRICULTURE AND INNOVATIVE PRODUCTION GRANTS PROGRAM (UAIP) $165,389 Yes 0
93.967 CENTERS FOR DISEASE CONTROL AND PREVENTION COLLABORATION WITH ACADEMIA TO STRENGTHEN PUBLIC HEALTH $111,709 Yes 0
97.044 ASSISTANCE TO FIREFIGHTERS GRANT $77,477 Yes 0
16.590 GRANTS TO ENCOURAGE ARREST POLICIES AND ENFORCEMENT OF PROTECTION ORDERS PROGRAM $71,484 Yes 0
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $61,838 Yes 0
16.922 EQUITABLE SHARING PROGRAM $58,597 Yes 0
17.258 WIOA ADULT PROGRAM $42,580 Yes 0
93.323 EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) $23,554 Yes 0
93.071 MEDICARE ENROLLMENT ASSISTANCE PROGRAM $20,535 Yes 0
93.136 INJURY PREVENTION AND CONTROL RESEARCH AND STATE AND COMMUNITY BASED PROGRAMS $19,981 Yes 0
14.256 NEIGHBORHOOD STABILIZATION PROGRAM (RECOVERY ACT FUNDED) $16,240 Yes 0
93.568 LOW-INCOME HOME ENERGY ASSISTANCE $9,097 Yes 0
16.745 CRIMINAL AND JUVENILE JUSTICE AND MENTAL HEALTH COLLABORATION PROGRAM $4,813 Yes 0
20.608 MINIMUM PENALTIES FOR REPEAT OFFENDERS FOR DRIVING WHILE INTOXICATED $1,342 Yes 0
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $1,157 Yes 0
93.354 PUBLIC HEALTH EMERGENCY RESPONSE: COOPERATIVE AGREEMENT FOR EMERGENCY RESPONSE: PUBLIC HEALTH CRISIS RESPONSE $1,140 Yes 0
93.391 ACTIVITIES TO SUPPORT STATE, TRIBAL, LOCAL AND TERRITORIAL (STLT) HEALTH DEPARTMENT RESPONSE TO PUBLIC HEALTH OR HEALTHCARE CRISES $1,140 Yes 0
97.012 BOATING SAFETY FINANCIAL ASSISTANCE $797 Yes 0
93.387 NATIONAL AND STATE TOBACCO CONTROL PROGRAM $135 Yes 0

Contacts

Name Title Type
YNBRX833CQK6 Paul Barrett Auditee
2166646487 Matthew Goldman Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of City of Cleveland (the City) under programs of the federal government for the year ended December 31, 2025. The information in this Schedule is presented 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 City, it is not intended to and does not present the financial position, changes in net position, or cash flows of the City.
Expenditures reported on the Schedule are reported on the cash basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance wherein certain types of expenditures are not allowable or are limited as to reimbursement.
The City has elected not to use the de minimis indirect cost rate as allowed under the Uniform Guidance.
The City passes certain federal awards received from the Department of Health and Human Services, Department of Housing and Urban Development, Department of Justice, Department of Environmental Protection, and Department of the Treasury to other governments or not-for-profit agencies (subrecipients). As Note B describes, the City reports expenditures of Federal awards to subrecipients when paid in cash.As a pass-through entity, the City 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.
Certain Federal programs require the City to contribute non-Federal funds (cost sharing or matching funds) to support the Federally-funded programs. The City has met its cost sharing requirements. The Schedule does not include the expenditure of non-Federal cost sharing funds.
Activity in the Economic Adjustment Assistance, ALN 11.307 revolving loan fund during 2025: See Notes for table

Finding Details

Finding 2025-001
2 CFR § 1000.1 gives regulatory effect to the Department of Treasury for 2 CFR § 200.329 to require recipients of the COVID-19 Emergency Rental Assistance 2 (ERA2) grant to monitor program performance and submit quarterly reports comparing actual accomplishments to federal goals. Recipients must track expenditures, housing stability services, and household assistance data, through the Treasury's Portal via the ERA Compliance Report.Due to insufficient controls over the reporting, the City failed to submit the 2025 first and second quarter ERA Compliance Reports to the Department of Treasury. Failure to properly complete required reports could result in the loss of grant monies in future periods. The City should ensure control procedures over the reporting of information to federal grantors are in place and followed by the appropriate personnel to ensure the timely submission of required reports.