FAC Explorer

Audit 11164

FY End
2022-12-31
Total Expended
$9.09M
Findings
2
Programs
28
Organization: Van Wert County (OH)
Year: 2022 Accepted: 2024-01-12
Auditor: Ohio Auditor of State

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
8353 2022-002 Material Weakness - I
584795 2022-002 Material Weakness - I

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $5.06M Yes 1
93.558 Temporary Assistance for Needy Families $871,216 - 0
93.563 Child Support Enforcement $490,237 Yes 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $485,263 - 0
93.778 Medical Assistance Program $322,123 - 0
93.667 Social Services Block Grant $307,691 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $197,329 - 0
14.228 Target of Opportunity Program $169,440 - 0
14.239 Home Investment Partnerships Program $133,133 - 0
93.658 Foster Care_title IV-E $124,823 - 0
93.659 Adoption Assistance $55,143 - 0
17.258 Wia Adult Program $47,333 - 0
97.042 Emergency Management Performance Grants $40,930 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $34,285 - 0
17.278 Wia Dislocated Worker Formula Grants $33,074 - 0
17.259 Wia Youth Activities $17,362 - 0
17.225 Unemployment Insurance $14,048 - 0
93.575 Child Care and Development Block Grant $13,176 - 0
93.556 Promoting Safe and Stable Families $11,196 - 0
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated $10,543 - 0
20.600 State and Community Highway Safety $8,375 - 0
90.404 2018 Hava Election Security Grants $8,001 - 0
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $7,160 - 0
97.039 Hazard Mitigation Grant $4,329 - 0
10.555 National School Lunch Program $3,426 - 0
10.553 School Breakfast Program $2,075 - 0
17.277 Workforce Investment Act (wia) National Emergency Grants $980 - 0
93.747 Elder Abuse Prevention Interventions Program $160 - 0

Contacts

Name Title Type
N84FAPNTN3E4 Jami Bradford Auditee
4192386051 Scott Bowser Auditor
No contacts on file

Notes to SEFA

Title: NOTE A - BASIS OF PRESENTATION Accounting Policies: passed through Ohio Department of Job and Family Services for the WIOA Cluster which are presented on an accrual basis. Such expenditures are recognized following the cost principles contained in Uniform Guidance wherein certain types of expenditures may or may not be allowable or may be limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The County has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of Van Wert County (the County’s) under programs of the federal government for the year ended December 31, 2022. 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.
Title: NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: passed through Ohio Department of Job and Family Services for the WIOA Cluster which are presented on an accrual basis. Such expenditures are recognized following the cost principles contained in Uniform Guidance wherein certain types of expenditures may or may not be allowable or may be limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The County has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. passed through Ohio Department of Job and Family Services for the WIOA Cluster which are presented on an accrual basis. Such expenditures are recognized following the cost principles contained in Uniform Guidance wherein certain types of expenditures may or may not be allowable or may be limited as to reimbursement.
Title: NOTE C - INDIRECT COST RATE Accounting Policies: passed through Ohio Department of Job and Family Services for the WIOA Cluster which are presented on an accrual basis. Such expenditures are recognized following the cost principles contained in Uniform Guidance wherein certain types of expenditures may or may not be allowable or may be limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The County has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The County has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.
Title: NOTE D - SUBRECIPIENTS Accounting Policies: passed through Ohio Department of Job and Family Services for the WIOA Cluster which are presented on an accrual basis. Such expenditures are recognized following the cost principles contained in Uniform Guidance wherein certain types of expenditures may or may not be allowable or may be limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The County has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The County passes certain federal awards received from Ohio Department of Job and Family Services to other governments or not-for-profit agencies (sub-recipients). As Note B describes, the County reports expenditures of Federal awards to sub-recipients when paid in cash, except expenditures passed through Ohio Department of Job and Family Services for the WIOA Cluster are presented on an accrual basis. As a sub-recipient, the County has certain compliance responsibilities, such as monitoring its sub- recipients to help assure they use these sub-awards as authorized by laws, regulations, and the provisions of contracts or grant agreements, and that sub-recipients achieve the award’s performance goals.
Title: NOTE E - CHILD NUTRITION CLUSTER Accounting Policies: passed through Ohio Department of Job and Family Services for the WIOA Cluster which are presented on an accrual basis. Such expenditures are recognized following the cost principles contained in Uniform Guidance wherein certain types of expenditures may or may not be allowable or may be limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The County has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. 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.
Title: NOTE F - COMMUNITY DEVELOPMENT BLOCK GRANT (CDBG) AND HOME INVESTMENT PARTNERSHIPS PROGRAM (HOME) GRANT PROGRAMS AND REVOLVING LOAN CASH BALANCE Accounting Policies: passed through Ohio Department of Job and Family Services for the WIOA Cluster which are presented on an accrual basis. Such expenditures are recognized following the cost principles contained in Uniform Guidance wherein certain types of expenditures may or may not be allowable or may be limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The County has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. THE CURREN CASH BALANCE ON THE COUNTIES LOCAL PROGRAM INCOME ACCOUNT AS OF DECEMBER 31, 2022 WAS $393,429.
Title: NOTE G- MATCHING REQUIREMENTS Accounting Policies: passed through Ohio Department of Job and Family Services for the WIOA Cluster which are presented on an accrual basis. Such expenditures are recognized following the cost principles contained in Uniform Guidance wherein certain types of expenditures may or may not be allowable or may be limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The County has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. 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 2022-002
2 CFR § 1000 gives regulatory effect to the Department of the Treasury for 2 CFR Part 200. 2 CFR § 200.1 states, in part, that the term “Period of performance” means the total estimated time interval between the start of an initial Federal award and the planned end date, which may include one or more funded portions, or budget periods. Identification of the period of performance in the Federal award per § 200.211(b)(5) does not commit the awarding agency to fund the award beyond the currently approved budget period. 2 CFR § 200.211(b)(5) states, in part, that the Federal awarding agency must include the following general Federal award information in each Federal award the Period of Performance Start and End Date. The period of performance for the award under the Coronavirus State and Local Fiscal Recovery begins on the date the awards are issued (i.e., the date funds are disbursed to recipients) and ends on December 31, 2026. Recipients may only use funds to cover costs incurred after March 3, 2021, and ending on December 31, 2024. Recipients must liquidate all obligations incurred by December 31, 2024, under the award no later than December 31, 2026, which is the end of the period of performance. 2021 Treasury SLFRF Compliance Supplement Addendum 1, 21.027; 2022 OMB Compliance Supplement, Part 4, 21.027. The County reimbursed payroll for all of fiscal year 2021 General Fund gross wages, using Coronavirus State and Local Fiscal Recovery funds, which included pay dates prior to March 3, 2021. The total gross wages reimbursed prior to March 3, 2021, was $993,575. Expenditures paid from federal funds outside the period of performance could result in federal questioned costs and follow-up action taken by the grantor agency, which may result in loss of future federal funding. The County should establish and implement procedures to verify that only expenditures incurred during the period of performance are charged to federal awards. Noncompliance with grant requirements could have an adverse effect on future grant awards by the awarding agency in addition to an inaccurate assessment of major federal programs that would be subjected to audit. County management should review all grant award documents in order to execute policies and procedures which help ensure compliance with grant requirements, including Schedule reporting requirements. The County should implement a system to track all federal expenditures and related information separately from other expenditures and report federal expenditures with proper support including, but not limited to, grant agreements, calculation of the expenditures, and any federal reporting requirements. This will help ensure the County is in compliance with grant requirements, the Schedule is complete and accurate, and major federal programs are accurately identified for audit.
Finding 2022-002
2 CFR § 1000 gives regulatory effect to the Department of the Treasury for 2 CFR Part 200. 2 CFR § 200.1 states, in part, that the term “Period of performance” means the total estimated time interval between the start of an initial Federal award and the planned end date, which may include one or more funded portions, or budget periods. Identification of the period of performance in the Federal award per § 200.211(b)(5) does not commit the awarding agency to fund the award beyond the currently approved budget period. 2 CFR § 200.211(b)(5) states, in part, that the Federal awarding agency must include the following general Federal award information in each Federal award the Period of Performance Start and End Date. The period of performance for the award under the Coronavirus State and Local Fiscal Recovery begins on the date the awards are issued (i.e., the date funds are disbursed to recipients) and ends on December 31, 2026. Recipients may only use funds to cover costs incurred after March 3, 2021, and ending on December 31, 2024. Recipients must liquidate all obligations incurred by December 31, 2024, under the award no later than December 31, 2026, which is the end of the period of performance. 2021 Treasury SLFRF Compliance Supplement Addendum 1, 21.027; 2022 OMB Compliance Supplement, Part 4, 21.027. The County reimbursed payroll for all of fiscal year 2021 General Fund gross wages, using Coronavirus State and Local Fiscal Recovery funds, which included pay dates prior to March 3, 2021. The total gross wages reimbursed prior to March 3, 2021, was $993,575. Expenditures paid from federal funds outside the period of performance could result in federal questioned costs and follow-up action taken by the grantor agency, which may result in loss of future federal funding. The County should establish and implement procedures to verify that only expenditures incurred during the period of performance are charged to federal awards. Noncompliance with grant requirements could have an adverse effect on future grant awards by the awarding agency in addition to an inaccurate assessment of major federal programs that would be subjected to audit. County management should review all grant award documents in order to execute policies and procedures which help ensure compliance with grant requirements, including Schedule reporting requirements. The County should implement a system to track all federal expenditures and related information separately from other expenditures and report federal expenditures with proper support including, but not limited to, grant agreements, calculation of the expenditures, and any federal reporting requirements. This will help ensure the County is in compliance with grant requirements, the Schedule is complete and accurate, and major federal programs are accurately identified for audit.