FAC Explorer

Audit 335989

FY End
2023-12-31
Total Expended
$1.78M
Findings
4
Programs
13
Organization: Zanesville-Muskingum County General Health District (OH)
Year: 2023 Accepted: 2025-01-06
Auditor: Keith Faber Auditor of State of Ohio

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
517823 2023-002 Material Weakness - B
517824 2023-002 Material Weakness - B
1094265 2023-002 Material Weakness - B
1094266 2023-002 Material Weakness - B

Programs

ALN Program Spent Major Findings
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $352,291 Yes 1
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $107,406 Yes 0
93.991 Preventive Health and Health Services Block Grant $58,848 - 0
93.268 Immunization Cooperative Agreements $39,981 - 0
93.069 Public Health Emergency Preparedness $32,806 - 0
93.788 Opioid Str $30,000 - 0
93.967 Cdc's Collaboration with Academia to Strengthen Public Health $19,547 - 0
93.994 Maternal and Child Health Services Block Grant to the States $17,029 - 0
84.181 Special Education-Grants for Infants and Families $16,507 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $5,000 - 0
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $5,000 - 0
93.387 National and State Tobacco Control Program (b) $3,300 - 0
93.074 Hospital Preparedness Program (hpp) and Public Health Emergency Preparedness (phep) Aligned Cooperative Agreements $124 - 0

Contacts

Name Title Type
YEBXFNMQE5X8 Erinw@zmchd.org Auditee
7404549741 Denise A. Blair, CPA Auditor
No contacts on file

Notes to SEFA

Title: NOTE A – BASIS OF PRESENTATION Accounting Policies: NOTE B – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Expenditures reported on the Schedule are reported on the cash basis of accounting. 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: NOTE C – INDIRECT COST RATE The Health District 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 the Zanesville-Muskingum County General Health District (the Health District) under programs of the federal government for the year ended December 31, 2023. 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 Health District, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Health District.
Title: NOTE D – COMMINGLED MONIES Accounting Policies: NOTE B – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Expenditures reported on the Schedule are reported on the cash basis of accounting. 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: NOTE C – INDIRECT COST RATE The Health District has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance The National State Based Tobacco Control Program (Federal AL No. 93.387) and certain Maternal and Child Health Services Block Grant to the States (Federal AL No. 93.994) include both state and federal monies. The Schedule includes only those portions identified as federal monies on the award notices received from the State.

Finding Details

Finding 2023-002
Allowable Costs/Cost Principles Finding Number: 2023-002 Assistance Listing Number and Title: AL # 93.323 COVID-19 Epidemiology and Laboratory Capacity for Infectious Diseases Federal Award Identification Number / Year: 06010012EO0222 & 06010012EO0323 / 2023 Federal Agency: U.S. Department of Health and Human Services Compliance Requirement: Allowable Costs/Cost Principles Pass-Through Entity: Ohio Department of Health Repeat Finding from Prior Audit? No Noncompliance / Material Weakness / Questioned Cost 45 CFR part 75 gives regulatory effect to the Department of Health and Human Services for 2 CFR sections 200.420 through 200.476. These sections provide the principles to be applied in establishing the allowability of certain items of cost. Section B2.4 of the Ohio Department of Health (ODH) Grants Administration Policy and Procedures (OGAPP) Manual states compensation must follow the Ohio Department of Administrative Services regulations and meet federal merit system or other requirements, where applicable. Federal guidelines require subrecipients to maintain Time and Activity or Time and Effort reporting to verify time worked for all employees who are charged less than 100% to a specific funding source. The Health District utilized its own employees for the development and implementation of the COVID-19 Epidemiology and Laboratory Capacity for Infectious Diseases subgrant. These employees performed work for multiple grants and/or general business throughout the period. Employees maintained timesheets, which documented the time, date and activities they worked on; however, this documentation was not in agreement with the actual payroll expense charged to the federal grant. We identified 2 out of 3 employees selected for testing had actual and projected payroll costs charged to the federal program totaling $13,366 and $45,588, respectively, that was not supported by Time and Activity or Time and Effort documentation. Failure to complete accurate time and effort documentation and ensuring the documentation is in agreement with costs charged to federal grants could result in the Health District not meeting federal compliance requirements and result in questioned costs for federal programs. The Health District should implement and have controls in place to ensure salaries and wages are adequately documented and properly charged to the respective federal programs. Officials’ Response: See Corrective Action Plan
Finding 2023-002
Allowable Costs/Cost Principles Finding Number: 2023-002 Assistance Listing Number and Title: AL # 93.323 COVID-19 Epidemiology and Laboratory Capacity for Infectious Diseases Federal Award Identification Number / Year: 06010012EO0222 & 06010012EO0323 / 2023 Federal Agency: U.S. Department of Health and Human Services Compliance Requirement: Allowable Costs/Cost Principles Pass-Through Entity: Ohio Department of Health Repeat Finding from Prior Audit? No Noncompliance / Material Weakness / Questioned Cost 45 CFR part 75 gives regulatory effect to the Department of Health and Human Services for 2 CFR sections 200.420 through 200.476. These sections provide the principles to be applied in establishing the allowability of certain items of cost. Section B2.4 of the Ohio Department of Health (ODH) Grants Administration Policy and Procedures (OGAPP) Manual states compensation must follow the Ohio Department of Administrative Services regulations and meet federal merit system or other requirements, where applicable. Federal guidelines require subrecipients to maintain Time and Activity or Time and Effort reporting to verify time worked for all employees who are charged less than 100% to a specific funding source. The Health District utilized its own employees for the development and implementation of the COVID-19 Epidemiology and Laboratory Capacity for Infectious Diseases subgrant. These employees performed work for multiple grants and/or general business throughout the period. Employees maintained timesheets, which documented the time, date and activities they worked on; however, this documentation was not in agreement with the actual payroll expense charged to the federal grant. We identified 2 out of 3 employees selected for testing had actual and projected payroll costs charged to the federal program totaling $13,366 and $45,588, respectively, that was not supported by Time and Activity or Time and Effort documentation. Failure to complete accurate time and effort documentation and ensuring the documentation is in agreement with costs charged to federal grants could result in the Health District not meeting federal compliance requirements and result in questioned costs for federal programs. The Health District should implement and have controls in place to ensure salaries and wages are adequately documented and properly charged to the respective federal programs. Officials’ Response: See Corrective Action Plan
Finding 2023-002
Allowable Costs/Cost Principles Finding Number: 2023-002 Assistance Listing Number and Title: AL # 93.323 COVID-19 Epidemiology and Laboratory Capacity for Infectious Diseases Federal Award Identification Number / Year: 06010012EO0222 & 06010012EO0323 / 2023 Federal Agency: U.S. Department of Health and Human Services Compliance Requirement: Allowable Costs/Cost Principles Pass-Through Entity: Ohio Department of Health Repeat Finding from Prior Audit? No Noncompliance / Material Weakness / Questioned Cost 45 CFR part 75 gives regulatory effect to the Department of Health and Human Services for 2 CFR sections 200.420 through 200.476. These sections provide the principles to be applied in establishing the allowability of certain items of cost. Section B2.4 of the Ohio Department of Health (ODH) Grants Administration Policy and Procedures (OGAPP) Manual states compensation must follow the Ohio Department of Administrative Services regulations and meet federal merit system or other requirements, where applicable. Federal guidelines require subrecipients to maintain Time and Activity or Time and Effort reporting to verify time worked for all employees who are charged less than 100% to a specific funding source. The Health District utilized its own employees for the development and implementation of the COVID-19 Epidemiology and Laboratory Capacity for Infectious Diseases subgrant. These employees performed work for multiple grants and/or general business throughout the period. Employees maintained timesheets, which documented the time, date and activities they worked on; however, this documentation was not in agreement with the actual payroll expense charged to the federal grant. We identified 2 out of 3 employees selected for testing had actual and projected payroll costs charged to the federal program totaling $13,366 and $45,588, respectively, that was not supported by Time and Activity or Time and Effort documentation. Failure to complete accurate time and effort documentation and ensuring the documentation is in agreement with costs charged to federal grants could result in the Health District not meeting federal compliance requirements and result in questioned costs for federal programs. The Health District should implement and have controls in place to ensure salaries and wages are adequately documented and properly charged to the respective federal programs. Officials’ Response: See Corrective Action Plan
Finding 2023-002
Allowable Costs/Cost Principles Finding Number: 2023-002 Assistance Listing Number and Title: AL # 93.323 COVID-19 Epidemiology and Laboratory Capacity for Infectious Diseases Federal Award Identification Number / Year: 06010012EO0222 & 06010012EO0323 / 2023 Federal Agency: U.S. Department of Health and Human Services Compliance Requirement: Allowable Costs/Cost Principles Pass-Through Entity: Ohio Department of Health Repeat Finding from Prior Audit? No Noncompliance / Material Weakness / Questioned Cost 45 CFR part 75 gives regulatory effect to the Department of Health and Human Services for 2 CFR sections 200.420 through 200.476. These sections provide the principles to be applied in establishing the allowability of certain items of cost. Section B2.4 of the Ohio Department of Health (ODH) Grants Administration Policy and Procedures (OGAPP) Manual states compensation must follow the Ohio Department of Administrative Services regulations and meet federal merit system or other requirements, where applicable. Federal guidelines require subrecipients to maintain Time and Activity or Time and Effort reporting to verify time worked for all employees who are charged less than 100% to a specific funding source. The Health District utilized its own employees for the development and implementation of the COVID-19 Epidemiology and Laboratory Capacity for Infectious Diseases subgrant. These employees performed work for multiple grants and/or general business throughout the period. Employees maintained timesheets, which documented the time, date and activities they worked on; however, this documentation was not in agreement with the actual payroll expense charged to the federal grant. We identified 2 out of 3 employees selected for testing had actual and projected payroll costs charged to the federal program totaling $13,366 and $45,588, respectively, that was not supported by Time and Activity or Time and Effort documentation. Failure to complete accurate time and effort documentation and ensuring the documentation is in agreement with costs charged to federal grants could result in the Health District not meeting federal compliance requirements and result in questioned costs for federal programs. The Health District should implement and have controls in place to ensure salaries and wages are adequately documented and properly charged to the respective federal programs. Officials’ Response: See Corrective Action Plan