Audit 341106

Finding Type: Immaterial noncompliance with major program requirements Title and Federal Assistance Listing Number of Federal Program: 93.558 – Temporary Assistance for Needy Families - Department of Health and Human Services – Franklin County Department of Job and Family Services – Subaward # 25-23-5699 for the period October 1, 2022 to September 30, 2023 and Subaward #25-24-5848 for the period October 1, 2023 to September 30, 2024 Finding Resolution Status: Resolved Criteria: The Organization is required to submit certain financial reports within prescribed timelines to Franklin County Department of Job and Family Services Condition: The Organization failed to submit certain monthly reimbursement requests to FCDFJS within the prescribed timeline of 15 days following the end of each month. Context: During our test work of the reporting requirements, of the 3 monthly reports selected for test work, 2 reports were submitted after the established deadline. Both reports submitted after the established deadline were for periods prior to implementation of the previous years’ corrective action plan. The 3rd selection was for a period after the implementation of the previous years’ corrective action plan and was submitted on or before the established deadline. Cause: Resource constraints due to the large number of reports that have to be filed. Effect: Failure to submit reports timely makes the Organization out of compliance with grant requirements. Questioned Costs: None Identification as a Repeat Finding: Yes (2023-001) - this was reported as a finding in the 2023 audit report. Recommendation: All requested reports should be submitted in accordance with the mutually agreed upon Reporting Schedule. Views of Responsible Official and Planned Corrective Action: Management agrees with finding. The Organization, effective the anticipated completion date cited in prior year CAP plan, 4/30/2024, has maintained and will continue to maintain an appropriate staffing level to ensure all reporting deadlines are met.

Finding Type: Immaterial noncompliance with major program requirements Title and Federal Assistance Listing Number of Federal Program: 93.558 – Temporary Assistance for Needy Families - Department of Health and Human Services – Franklin County Department of Job and Family Services – Subaward # 25-23-5699 for the period October 1, 2022 to September 30, 2023 and Subaward #25-24-5848 for the period October 1, 2023 to September 30, 2024 Finding Resolution Status: Resolved Criteria: The Organization is required to submit certain financial reports within prescribed timelines to Franklin County Department of Job and Family Services Condition: The Organization failed to submit certain monthly reimbursement requests to FCDFJS within the prescribed timeline of 15 days following the end of each month. Context: During our test work of the reporting requirements, of the 3 monthly reports selected for test work, 2 reports were submitted after the established deadline. Both reports submitted after the established deadline were for periods prior to implementation of the previous years’ corrective action plan. The 3rd selection was for a period after the implementation of the previous years’ corrective action plan and was submitted on or before the established deadline. Cause: Resource constraints due to the large number of reports that have to be filed. Effect: Failure to submit reports timely makes the Organization out of compliance with grant requirements. Questioned Costs: None Identification as a Repeat Finding: Yes (2023-001) - this was reported as a finding in the 2023 audit report. Recommendation: All requested reports should be submitted in accordance with the mutually agreed upon Reporting Schedule. Views of Responsible Official and Planned Corrective Action: Management agrees with finding. The Organization, effective the anticipated completion date cited in prior year CAP plan, 4/30/2024, has maintained and will continue to maintain an appropriate staffing level to ensure all reporting deadlines are met.