Ohio Auditor's Office audit report for 2012 Lake County financial conditions

8/12/2019 Ohio Auditor's Office audit report for 2012 Lake County financial conditions

1/101


2/101


3/101


4/101


5/101


6/101


7/101


8/101


9/101


10/101


11/101


12/101


13/101


14/101


15/101


16/101


17/101


18/101


19/101


20/101


21/101


22/101


23/101


24/101


25/101


26/101


27/101


28/101


29/101


30/101


31/101


32/101


33/101


34/101


35/101


36/101


37/101


38/101


39/101


40/101


41/101


42/101


43/101


44/101


45/101


46/101


47/101


48/101


49/101


50/101


51/101


52/101


53/101


54/101


55/101


56/101


57/101


58/101


59/101


60/101


61/101


62/101


63/101


64/101


65/101


66/101


67/101


68/101


69/101


70/101


71/101


72/101


73/101


74/101


75/101


76/101


77/101


78/101


79/101


80/101


81/101


82/101


83/101


84/101


85/101


86/101


87/101


88/101


89/101


90/101


91/101


92/101


93/101


94/101


95/101


96/101


97/101

Lake CountyIndependent Auditors Report on Compliance with Requirements Applicable to Each Major Federal Program and on Internal Control OverCompliance Required By OMB Circular A-133

Page 2

93

Lausche Building, 615 Superior Ave., NW, Twelfth Floor, Cleveland, Ohio 441131801Phone: 2167873665 or 8006262297 Fax: 2167873361

www.auditor.s tate.oh.us

INDEPENDENT AUDITORS REPORT ON COMPLIANCE WITH REQUIREMENTS APPL ICAB LE TO EA CH MAJ OR FEDERAL PROGRAM A ND ON INTERNAL CONTROL OVER

COMPLIANCE REQUIRED BY OMB CIRCULAR A -133

Lake County105 Main StreetPainesville, Ohio 44077

To the Board of County Commissioners:

Report on Compl iance for Each Major Federal Program

We have audited Lake Countys (the County) compliance with the applicable requirements described inthe U.S. Office of Management and Budget (OMB) Circular A-133, Compliance Supplement that coulddirectly and materially affect each of Lake Countys major federal programs for the year ended December31, 2012. The Summary of Audit Results in the accompanying schedule of findings identifies theCountys major federal programs.

Managements Responsi bili ty

The Countys Management is responsible for complying with the requirements of laws, regulations,contracts, and grants applicable to its federal programs.

Audi tor s Respons ib il ity

Our responsibility is to opine on the Countys compliance for each of the Countys major federal programsbased on our audit of the applicable compliance requirements referred to above. Our compliance auditfollowed auditing standards generally accepted in the United States of America; the standards forfinancial audits included in the Comptroller General of the United States Government Auditing Standards ;and OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations . Thesestandards and OMB Circular A-133 require us to plan and perform the audit to reasonably assure whethernoncompliance with the applicable compliance requirements referred to above that could directly andmaterially affect a major federal program occurred. An audit includes examining, on a test basis,evidence about the Countys compliance with those requirements and performing such other proceduresas we considered necessary in the circumstances.

We believe our audit provides a reasonable basis for our compliance opinion on the Countys majorprograms. However, our audit does not provide a legal determination of the Countys compliance.


98/101

Lake CountyIndependent Auditors Report on Compliance with Requirements Applicable to Each Major Federal Program and on Internal Control OverCompliance Required By OMB Circular A-133

Page 2

94

Opinion on Each Major Federal Program

In our opinion, Lake County complied, in all material respects with the compliance requirements referredto above that could directly and materially affect each of its major federal programs for the year endedDecember 31, 2012.

Report on Internal Control Over Compliance

The Countys management is responsible for establishing and maintaining effective internal control overcompliance with the applicable compliance requirements referred to above. In planning and performingour compliance audit, we considered the Countys internal control over compliance with the applicablerequirements that could directly and materially affect a major federal program, to determine our auditingprocedures appropriate for opining on each major federal programs compliance and to test and report oninternal control over compliance in accordance with OMB Circular A-133, but not to the extent needed toopine on the effectiveness of internal control over compliance. Accordingly, we have not opined on theeffectiveness of the Countys internal control over compliance.

A deficiency in internal control over compliance exists when the design or operation of a control overcompliance does not allow management or employees, when performing their assigned functions, toprevent, or to timely detect and correct, noncompliance with a federal programs applicable compliancerequirement. A material weakness in internal control over compliance is a deficiency, or combination ofdeficiencies, in internal control over compliance, such that there is a reasonable possibility that materialnoncompliance with a federal program compliance requirement will not be prevented, or timely detectedand corrected. A significant deficiency in internal control over compliance is a deficiency, or acombination of deficiencies, in internal control over compliance with federal programs applicablecompliance requirement that is less severe than a material weakness in internal control over compliance,yet important enough to merit attention by those charged with governance .

Our consideration of internal control over compliance was for the limited purpose described in the first

paragraph of this section and would not necessarily identify all deficiencies in internal control overcompliance that might be material weaknesses or significant deficiencies. We did not identify anydeficiencies in internal control over compliance that we consider to be material weaknesses. However,material weaknesses may exist that have not been identified.

This report only describes the scope of our internal control compliance tests and the results of this testingbased on OMB Circular A-133 requirements. Accordingly, this report is not suitable for any otherpurpose.

Dave Yost

Auditor of State

Columbus, Ohio

February 13, 2014


99/101

95

LAKE COUNTY

SCHEDULE OF FINDINGS OMB CIRCULAR A -133 .505

FOR THE YEAR ENDED DECEMBER 31, 2012

1. SUMMARY OF AUDITORS RESULTS

(d)(1)(i) Type of Financial Statement Opinion Unmodified

(d)(1)(ii) Were there any material control weaknessesreported at the f inancial statement level(GAGAS)?

No

(d)(1)(ii) Were there any s ignificant deficiencies ininternal control report ed at the financialstatement level (GAGAS)?

No

(d)(1)(iii) Was there any reported materialnoncom pliance at the financial statement level(GAGAS)?

No

(d)(1)(iv) Were there any material internal contro l

weaknesses reported for m ajor federalprograms?

No

(d)(1)(iv) Were there any s ignificant deficiencies ininternal control report ed for major federalprograms?

No

(d)(1)(v) Type of Major Programs Compliance Opinion Unmodified

(d)(1)(vi) Are there any repo rtable find ings under .510(a)?

No

(d)(1)(vii) Major Programs (list): CFDA # 14.218, 14.253 Community Development BlockGrant Cluster;CFDA # 14.257 ARRA -Homeless Prevention and RapidRehousing Program;CFDA # 93.558 - Temporary

Assistance for Needy Families;CFDA # 93.563 - Child SupportEnforcement;CFDA # 93.659 - Adoption

Assistance;CFDA # 93.667 - Social ServicesBlock Grant;CFDA # 97.042 - EmergencyManagement Performance Grant;

CFDA # 97.067 - HomelandSecurity Grant Program;CFDA # 97.120 BorderInteroperability DemonstrationProject.

(d)(1)(viii) Dollar Threshold: Type A\B Programs Type A: > $ 638,417Type B: all others

(d)(1)(ix) Low Risk Auditee? No


100/101

96

LAKE COUNTY

SCHEDULE OF FINDINGS OMB CIRCULAR A -133 .505

FOR THE YEAR ENDED DECEMBER 31, 2012(Continued)

2. FINDINGS RELATED TO THE FINANCIAL STATEMENTSREQUIRED TO BE REPORTED IN ACCORDANCE WITH GAGAS

None

3. FINDINGS AND QUESTIONED COSTS FOR FEDERAL AWARDS

None


101/101

LAKE COUNTY FINANCIAL CONDITION

LAKE COUNTY

CLERKS CERTIFICATIONThis is a true and corr ect copy of the report whi ch is required to be filed in the Office of the

Audi to r o f Stat e pursuant to Sect ion 117.26, Revi sed Code, and which is fi led in Colum bus, Oh io .

CLERK OF THE BUREAU

CERTIFIEDFEBRUARY 27, 2014

Documents

Ohio Auditor's Office audit report for 2012 Lake County financial conditions