Ancillary Services and Grants Cuyahoga County Court of Common Pleas – Juvenile Division Audit Period: January 1, 2018 – December 31, 2018

In December 2018, Juvenile Court’s Director of the Clerk of Court and Legal Counsel requested the Department of Internal Audit’s (DIA) services to conduct an audit of the financial operations and general internal controls of Cuyahoga County Juvenile Court Ancillary Services and Grants. The audit period was set for January 1, 2018, through December 31, 2018. The main objectives were to review financial transactions and perform data analytics on Juvenile Court’s transactions to identify areas that should be further reviewed. Also, to ensure that spending on ancillary services is appropriate and necessary, and adequate controls are in place to monitor spending and inventory. Finally, to confirm that federal funds are maximized, and adequate controls are in place to monitor spending in accordance with federal regulations, specifically with the School Lunch Program, Title IV-E funds, all grants, and forfeited funds. Recommendations include that Juvenile Court management create a grant coordinator position to oversee all federal and state grants, implement written procedures regarding the management of Federal awards as required by Uniform Guidance, correct any errors on the federal schedule and incorporate guidance from Ohio Department of Jobs and Family Services into the procedures.