Finding 2024-3 Internal Controls over Compliance with Activities Allowed or Unallowed Requirement (Significant Deficiency)
Identification of the federal program(s):
Assistance Listings program titles and numbers:
21.027 Coronavirus State and Local Fiscal Recovery Funds
93.558 Temporary Assistance for Needy Families (TANF)
Federal award identification number:
21.027: City of Columbus (award number not provided), Future Ready Five (award number not provided), Franklin County Department of Job and Family Services Award Number 25-22-3647
93.558: Ohio Department of Job and Family Services Award Numbers G-2425-17-0058; Franklin County Department of Job and Family Services Award Numbers 25-23-3662, 25-23-5698, 25-24-5859
Name of the federal agencies:
21.027 Department of the Treasury
93.558 Department of Health and Human Services
Name of the applicable pass-through entities:
21.027: City of Columbus, Future Ready Five, Franklin County Department of Job and Family Services
93.558: Ohio Department of Job and Family Services and Franklin County Department of Job and Family Services
Criteria or specific requirement (including statutory, regulatory, or other citation): The 2 CFR section 200.303 of the Uniform Guidance requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards.
Condition: During the audit, it was noted that AFC was unable to provide journal entry approval for payroll charges for 20 out of 25 selections for both federal programs (20 each, 40 total) due to a recent change in the accounting system where approvals were not retained. During the audit, it was noted that the AFC was unable to provide invoice approvals for 5 out of 25 non-payroll charges to the 93.558 program and 3 out of 25 non-payroll charges related to the 21.027 program.
Cause: The change in the accounting system led to disruptions in the documentation process, resulting in the inability to retrieve documentation of approval records for payroll and non-payroll charges to the federal programs.
Effect or potential effect: Without adequate internal controls in place to ensure that all charges to the federal program are properly reviewed for allowability, AFC could be noncompliant with the allowability requirement and could request funds for costs that are unallowed.
Questioned costs: None
Context: AFC’s policies and procedures require that all payroll costs and non-payroll costs charged to federal awards must be supported by adequate approval documentation that demonstrates the allocability, allowability, and reasonableness of the expenses.
Identification as a repeat finding, if applicable: Not applicable
Recommendation: We recommend that AFC retain all approved documents related to charges to the federal programs.
Views of responsible officials: Management agrees with the finding and recommendation.
Finding 2024-4 Internal Controls over Compliance and Compliance with Allowable Costs Requirement (Significant Deficiency)
Identification of the federal program(s):
Assistance Listings program titles and numbers:
21.027 Coronavirus State and Local Fiscal Recovery Funds
Federal award identification number:
21.027: City of Columbus (award number not provided), Future Ready Five (award number not provided), Franklin County Department of Job and Family Services Award Number 25-22-3647
Name of the federal agencies:
21.027 Department of the Treasury
Name of the applicable pass-through entities:
21.027: City of Columbus, Future Ready Five, Franklin County Department of Job and Family Services
Criteria or specific requirement (including statutory, regulatory, or other citation): The 2 CFR section 200.303 of the Uniform Guidance requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards.
Condition: During the audit, it was noted that an employee’s time was improperly allocated to the improper grant. This misallocation resulted in inaccurate payroll expenses being reported for the respective grants/programs.
Cause: Employee was miscoded when entering into the payroll register.
Effect or potential effect: Without adequate internal controls in place to ensure that all charges to the federal program are properly reviewed for allowable costs, AFC could be noncompliant with the allowable costs requirement and could request funds for costs that are unallowed.
Questioned costs: $3,860
Context: AFC’s policies and procedures did not detect a misallocation of employee’s time. An error of $3,860 was found in $14,396 total payroll tested.
Identification as a repeat finding, if applicable: Not applicable
Recommendation: We recommend that AFC implement a procedure to monitor employee allocations for accurate charging to grant programs.
Views of responsible officials: Management agrees with the finding and recommendation.
Finding 2024-5 Internal Controls over Compliance and Compliance with Reporting Requirement (Significant Deficiency)
Identification of the federal program(s):
Assistance Listings program titles and numbers:
21.027 Coronavirus State and Local Fiscal Recovery Funds
93.558 Temporary Assistance for Needy Families (TANF)
Federal award identification number:
21.027: City of Columbus (award number not provided), Future Ready Five (award number not provided), Franklin County Department of Job and Family Services Award Number 25-22-3647
93.558: Ohio Department of Job and Family Services Award Numbers G-2425-17-0058; Franklin County Department of Job and Family Services Award Numbers 25-23-3662, 25-23-5698, 25-24-5859
Name of the federal agencies:
21.027 Department of the Treasury
93.558 Department of Health and Human Services
Name of the applicable pass-through entities:
21.027: City of Columbus, Future Ready Five, Franklin County Department of Job and Family Services
93.558: Ohio Department of Job and Family Services and Franklin County Department of Job and Family Services
Criteria or specific requirement (including statutory, regulatory, or other citation): The 2 CFR section 200.303 of the Uniform Guidance requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards.
Condition: During the audit, it was noted that AFC submitted required reports past their due date according to the grant agreements. During the audit, it was noted that AFC does not have a practice of internally reviewing the required reports before submitting them to grantors.
Cause: The delays were attributed to the change in accounting system and change in personnel administering the reports. The absence of an internal review process is due to inadequate internal controls and oversight within the organization. There is no established procedure for verifying the accuracy and completeness of required reports before submission.
Effect or potential effect: Without adequate internal controls in place to ensure that reports are submitted timely and are adequately reviewed, AFC could be noncompliant with the reporting requirement.
Questioned costs: None
Context: Reports were not submitted on time.
Identification as a repeat finding, if applicable: Not applicable
Recommendation: We recommend that AFC implement a procedure to track reporting due dates and to a procedure for verifying the accuracy and completeness of required reports before submission.
Views of responsible officials: Management agrees with the finding and recommendation.
Finding 2024-3 Internal Controls over Compliance with Activities Allowed or Unallowed Requirement (Significant Deficiency)
Identification of the federal program(s):
Assistance Listings program titles and numbers:
21.027 Coronavirus State and Local Fiscal Recovery Funds
93.558 Temporary Assistance for Needy Families (TANF)
Federal award identification number:
21.027: City of Columbus (award number not provided), Future Ready Five (award number not provided), Franklin County Department of Job and Family Services Award Number 25-22-3647
93.558: Ohio Department of Job and Family Services Award Numbers G-2425-17-0058; Franklin County Department of Job and Family Services Award Numbers 25-23-3662, 25-23-5698, 25-24-5859
Name of the federal agencies:
21.027 Department of the Treasury
93.558 Department of Health and Human Services
Name of the applicable pass-through entities:
21.027: City of Columbus, Future Ready Five, Franklin County Department of Job and Family Services
93.558: Ohio Department of Job and Family Services and Franklin County Department of Job and Family Services
Criteria or specific requirement (including statutory, regulatory, or other citation): The 2 CFR section 200.303 of the Uniform Guidance requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards.
Condition: During the audit, it was noted that AFC was unable to provide journal entry approval for payroll charges for 20 out of 25 selections for both federal programs (20 each, 40 total) due to a recent change in the accounting system where approvals were not retained. During the audit, it was noted that the AFC was unable to provide invoice approvals for 5 out of 25 non-payroll charges to the 93.558 program and 3 out of 25 non-payroll charges related to the 21.027 program.
Cause: The change in the accounting system led to disruptions in the documentation process, resulting in the inability to retrieve documentation of approval records for payroll and non-payroll charges to the federal programs.
Effect or potential effect: Without adequate internal controls in place to ensure that all charges to the federal program are properly reviewed for allowability, AFC could be noncompliant with the allowability requirement and could request funds for costs that are unallowed.
Questioned costs: None
Context: AFC’s policies and procedures require that all payroll costs and non-payroll costs charged to federal awards must be supported by adequate approval documentation that demonstrates the allocability, allowability, and reasonableness of the expenses.
Identification as a repeat finding, if applicable: Not applicable
Recommendation: We recommend that AFC retain all approved documents related to charges to the federal programs.
Views of responsible officials: Management agrees with the finding and recommendation.
Finding 2024-4 Internal Controls over Compliance and Compliance with Allowable Costs Requirement (Significant Deficiency)
Identification of the federal program(s):
Assistance Listings program titles and numbers:
21.027 Coronavirus State and Local Fiscal Recovery Funds
Federal award identification number:
21.027: City of Columbus (award number not provided), Future Ready Five (award number not provided), Franklin County Department of Job and Family Services Award Number 25-22-3647
Name of the federal agencies:
21.027 Department of the Treasury
Name of the applicable pass-through entities:
21.027: City of Columbus, Future Ready Five, Franklin County Department of Job and Family Services
Criteria or specific requirement (including statutory, regulatory, or other citation): The 2 CFR section 200.303 of the Uniform Guidance requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards.
Condition: During the audit, it was noted that an employee’s time was improperly allocated to the improper grant. This misallocation resulted in inaccurate payroll expenses being reported for the respective grants/programs.
Cause: Employee was miscoded when entering into the payroll register.
Effect or potential effect: Without adequate internal controls in place to ensure that all charges to the federal program are properly reviewed for allowable costs, AFC could be noncompliant with the allowable costs requirement and could request funds for costs that are unallowed.
Questioned costs: $3,860
Context: AFC’s policies and procedures did not detect a misallocation of employee’s time. An error of $3,860 was found in $14,396 total payroll tested.
Identification as a repeat finding, if applicable: Not applicable
Recommendation: We recommend that AFC implement a procedure to monitor employee allocations for accurate charging to grant programs.
Views of responsible officials: Management agrees with the finding and recommendation.
Finding 2024-5 Internal Controls over Compliance and Compliance with Reporting Requirement (Significant Deficiency)
Identification of the federal program(s):
Assistance Listings program titles and numbers:
21.027 Coronavirus State and Local Fiscal Recovery Funds
93.558 Temporary Assistance for Needy Families (TANF)
Federal award identification number:
21.027: City of Columbus (award number not provided), Future Ready Five (award number not provided), Franklin County Department of Job and Family Services Award Number 25-22-3647
93.558: Ohio Department of Job and Family Services Award Numbers G-2425-17-0058; Franklin County Department of Job and Family Services Award Numbers 25-23-3662, 25-23-5698, 25-24-5859
Name of the federal agencies:
21.027 Department of the Treasury
93.558 Department of Health and Human Services
Name of the applicable pass-through entities:
21.027: City of Columbus, Future Ready Five, Franklin County Department of Job and Family Services
93.558: Ohio Department of Job and Family Services and Franklin County Department of Job and Family Services
Criteria or specific requirement (including statutory, regulatory, or other citation): The 2 CFR section 200.303 of the Uniform Guidance requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards.
Condition: During the audit, it was noted that AFC submitted required reports past their due date according to the grant agreements. During the audit, it was noted that AFC does not have a practice of internally reviewing the required reports before submitting them to grantors.
Cause: The delays were attributed to the change in accounting system and change in personnel administering the reports. The absence of an internal review process is due to inadequate internal controls and oversight within the organization. There is no established procedure for verifying the accuracy and completeness of required reports before submission.
Effect or potential effect: Without adequate internal controls in place to ensure that reports are submitted timely and are adequately reviewed, AFC could be noncompliant with the reporting requirement.
Questioned costs: None
Context: Reports were not submitted on time.
Identification as a repeat finding, if applicable: Not applicable
Recommendation: We recommend that AFC implement a procedure to track reporting due dates and to a procedure for verifying the accuracy and completeness of required reports before submission.
Views of responsible officials: Management agrees with the finding and recommendation.
Finding 2024-3 Internal Controls over Compliance with Activities Allowed or Unallowed Requirement (Significant Deficiency)
Identification of the federal program(s):
Assistance Listings program titles and numbers:
21.027 Coronavirus State and Local Fiscal Recovery Funds
93.558 Temporary Assistance for Needy Families (TANF)
Federal award identification number:
21.027: City of Columbus (award number not provided), Future Ready Five (award number not provided), Franklin County Department of Job and Family Services Award Number 25-22-3647
93.558: Ohio Department of Job and Family Services Award Numbers G-2425-17-0058; Franklin County Department of Job and Family Services Award Numbers 25-23-3662, 25-23-5698, 25-24-5859
Name of the federal agencies:
21.027 Department of the Treasury
93.558 Department of Health and Human Services
Name of the applicable pass-through entities:
21.027: City of Columbus, Future Ready Five, Franklin County Department of Job and Family Services
93.558: Ohio Department of Job and Family Services and Franklin County Department of Job and Family Services
Criteria or specific requirement (including statutory, regulatory, or other citation): The 2 CFR section 200.303 of the Uniform Guidance requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards.
Condition: During the audit, it was noted that AFC was unable to provide journal entry approval for payroll charges for 20 out of 25 selections for both federal programs (20 each, 40 total) due to a recent change in the accounting system where approvals were not retained. During the audit, it was noted that the AFC was unable to provide invoice approvals for 5 out of 25 non-payroll charges to the 93.558 program and 3 out of 25 non-payroll charges related to the 21.027 program.
Cause: The change in the accounting system led to disruptions in the documentation process, resulting in the inability to retrieve documentation of approval records for payroll and non-payroll charges to the federal programs.
Effect or potential effect: Without adequate internal controls in place to ensure that all charges to the federal program are properly reviewed for allowability, AFC could be noncompliant with the allowability requirement and could request funds for costs that are unallowed.
Questioned costs: None
Context: AFC’s policies and procedures require that all payroll costs and non-payroll costs charged to federal awards must be supported by adequate approval documentation that demonstrates the allocability, allowability, and reasonableness of the expenses.
Identification as a repeat finding, if applicable: Not applicable
Recommendation: We recommend that AFC retain all approved documents related to charges to the federal programs.
Views of responsible officials: Management agrees with the finding and recommendation.
Finding 2024-4 Internal Controls over Compliance and Compliance with Allowable Costs Requirement (Significant Deficiency)
Identification of the federal program(s):
Assistance Listings program titles and numbers:
21.027 Coronavirus State and Local Fiscal Recovery Funds
Federal award identification number:
21.027: City of Columbus (award number not provided), Future Ready Five (award number not provided), Franklin County Department of Job and Family Services Award Number 25-22-3647
Name of the federal agencies:
21.027 Department of the Treasury
Name of the applicable pass-through entities:
21.027: City of Columbus, Future Ready Five, Franklin County Department of Job and Family Services
Criteria or specific requirement (including statutory, regulatory, or other citation): The 2 CFR section 200.303 of the Uniform Guidance requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards.
Condition: During the audit, it was noted that an employee’s time was improperly allocated to the improper grant. This misallocation resulted in inaccurate payroll expenses being reported for the respective grants/programs.
Cause: Employee was miscoded when entering into the payroll register.
Effect or potential effect: Without adequate internal controls in place to ensure that all charges to the federal program are properly reviewed for allowable costs, AFC could be noncompliant with the allowable costs requirement and could request funds for costs that are unallowed.
Questioned costs: $3,860
Context: AFC’s policies and procedures did not detect a misallocation of employee’s time. An error of $3,860 was found in $14,396 total payroll tested.
Identification as a repeat finding, if applicable: Not applicable
Recommendation: We recommend that AFC implement a procedure to monitor employee allocations for accurate charging to grant programs.
Views of responsible officials: Management agrees with the finding and recommendation.
Finding 2024-5 Internal Controls over Compliance and Compliance with Reporting Requirement (Significant Deficiency)
Identification of the federal program(s):
Assistance Listings program titles and numbers:
21.027 Coronavirus State and Local Fiscal Recovery Funds
93.558 Temporary Assistance for Needy Families (TANF)
Federal award identification number:
21.027: City of Columbus (award number not provided), Future Ready Five (award number not provided), Franklin County Department of Job and Family Services Award Number 25-22-3647
93.558: Ohio Department of Job and Family Services Award Numbers G-2425-17-0058; Franklin County Department of Job and Family Services Award Numbers 25-23-3662, 25-23-5698, 25-24-5859
Name of the federal agencies:
21.027 Department of the Treasury
93.558 Department of Health and Human Services
Name of the applicable pass-through entities:
21.027: City of Columbus, Future Ready Five, Franklin County Department of Job and Family Services
93.558: Ohio Department of Job and Family Services and Franklin County Department of Job and Family Services
Criteria or specific requirement (including statutory, regulatory, or other citation): The 2 CFR section 200.303 of the Uniform Guidance requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards.
Condition: During the audit, it was noted that AFC submitted required reports past their due date according to the grant agreements. During the audit, it was noted that AFC does not have a practice of internally reviewing the required reports before submitting them to grantors.
Cause: The delays were attributed to the change in accounting system and change in personnel administering the reports. The absence of an internal review process is due to inadequate internal controls and oversight within the organization. There is no established procedure for verifying the accuracy and completeness of required reports before submission.
Effect or potential effect: Without adequate internal controls in place to ensure that reports are submitted timely and are adequately reviewed, AFC could be noncompliant with the reporting requirement.
Questioned costs: None
Context: Reports were not submitted on time.
Identification as a repeat finding, if applicable: Not applicable
Recommendation: We recommend that AFC implement a procedure to track reporting due dates and to a procedure for verifying the accuracy and completeness of required reports before submission.
Views of responsible officials: Management agrees with the finding and recommendation.
Finding 2024-3 Internal Controls over Compliance with Activities Allowed or Unallowed Requirement (Significant Deficiency)
Identification of the federal program(s):
Assistance Listings program titles and numbers:
21.027 Coronavirus State and Local Fiscal Recovery Funds
93.558 Temporary Assistance for Needy Families (TANF)
Federal award identification number:
21.027: City of Columbus (award number not provided), Future Ready Five (award number not provided), Franklin County Department of Job and Family Services Award Number 25-22-3647
93.558: Ohio Department of Job and Family Services Award Numbers G-2425-17-0058; Franklin County Department of Job and Family Services Award Numbers 25-23-3662, 25-23-5698, 25-24-5859
Name of the federal agencies:
21.027 Department of the Treasury
93.558 Department of Health and Human Services
Name of the applicable pass-through entities:
21.027: City of Columbus, Future Ready Five, Franklin County Department of Job and Family Services
93.558: Ohio Department of Job and Family Services and Franklin County Department of Job and Family Services
Criteria or specific requirement (including statutory, regulatory, or other citation): The 2 CFR section 200.303 of the Uniform Guidance requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards.
Condition: During the audit, it was noted that AFC was unable to provide journal entry approval for payroll charges for 20 out of 25 selections for both federal programs (20 each, 40 total) due to a recent change in the accounting system where approvals were not retained. During the audit, it was noted that the AFC was unable to provide invoice approvals for 5 out of 25 non-payroll charges to the 93.558 program and 3 out of 25 non-payroll charges related to the 21.027 program.
Cause: The change in the accounting system led to disruptions in the documentation process, resulting in the inability to retrieve documentation of approval records for payroll and non-payroll charges to the federal programs.
Effect or potential effect: Without adequate internal controls in place to ensure that all charges to the federal program are properly reviewed for allowability, AFC could be noncompliant with the allowability requirement and could request funds for costs that are unallowed.
Questioned costs: None
Context: AFC’s policies and procedures require that all payroll costs and non-payroll costs charged to federal awards must be supported by adequate approval documentation that demonstrates the allocability, allowability, and reasonableness of the expenses.
Identification as a repeat finding, if applicable: Not applicable
Recommendation: We recommend that AFC retain all approved documents related to charges to the federal programs.
Views of responsible officials: Management agrees with the finding and recommendation.
Finding 2024-5 Internal Controls over Compliance and Compliance with Reporting Requirement (Significant Deficiency)
Identification of the federal program(s):
Assistance Listings program titles and numbers:
21.027 Coronavirus State and Local Fiscal Recovery Funds
93.558 Temporary Assistance for Needy Families (TANF)
Federal award identification number:
21.027: City of Columbus (award number not provided), Future Ready Five (award number not provided), Franklin County Department of Job and Family Services Award Number 25-22-3647
93.558: Ohio Department of Job and Family Services Award Numbers G-2425-17-0058; Franklin County Department of Job and Family Services Award Numbers 25-23-3662, 25-23-5698, 25-24-5859
Name of the federal agencies:
21.027 Department of the Treasury
93.558 Department of Health and Human Services
Name of the applicable pass-through entities:
21.027: City of Columbus, Future Ready Five, Franklin County Department of Job and Family Services
93.558: Ohio Department of Job and Family Services and Franklin County Department of Job and Family Services
Criteria or specific requirement (including statutory, regulatory, or other citation): The 2 CFR section 200.303 of the Uniform Guidance requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards.
Condition: During the audit, it was noted that AFC submitted required reports past their due date according to the grant agreements. During the audit, it was noted that AFC does not have a practice of internally reviewing the required reports before submitting them to grantors.
Cause: The delays were attributed to the change in accounting system and change in personnel administering the reports. The absence of an internal review process is due to inadequate internal controls and oversight within the organization. There is no established procedure for verifying the accuracy and completeness of required reports before submission.
Effect or potential effect: Without adequate internal controls in place to ensure that reports are submitted timely and are adequately reviewed, AFC could be noncompliant with the reporting requirement.
Questioned costs: None
Context: Reports were not submitted on time.
Identification as a repeat finding, if applicable: Not applicable
Recommendation: We recommend that AFC implement a procedure to track reporting due dates and to a procedure for verifying the accuracy and completeness of required reports before submission.
Views of responsible officials: Management agrees with the finding and recommendation.
Finding 2024-3 Internal Controls over Compliance with Activities Allowed or Unallowed Requirement (Significant Deficiency)
Identification of the federal program(s):
Assistance Listings program titles and numbers:
21.027 Coronavirus State and Local Fiscal Recovery Funds
93.558 Temporary Assistance for Needy Families (TANF)
Federal award identification number:
21.027: City of Columbus (award number not provided), Future Ready Five (award number not provided), Franklin County Department of Job and Family Services Award Number 25-22-3647
93.558: Ohio Department of Job and Family Services Award Numbers G-2425-17-0058; Franklin County Department of Job and Family Services Award Numbers 25-23-3662, 25-23-5698, 25-24-5859
Name of the federal agencies:
21.027 Department of the Treasury
93.558 Department of Health and Human Services
Name of the applicable pass-through entities:
21.027: City of Columbus, Future Ready Five, Franklin County Department of Job and Family Services
93.558: Ohio Department of Job and Family Services and Franklin County Department of Job and Family Services
Criteria or specific requirement (including statutory, regulatory, or other citation): The 2 CFR section 200.303 of the Uniform Guidance requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards.
Condition: During the audit, it was noted that AFC was unable to provide journal entry approval for payroll charges for 20 out of 25 selections for both federal programs (20 each, 40 total) due to a recent change in the accounting system where approvals were not retained. During the audit, it was noted that the AFC was unable to provide invoice approvals for 5 out of 25 non-payroll charges to the 93.558 program and 3 out of 25 non-payroll charges related to the 21.027 program.
Cause: The change in the accounting system led to disruptions in the documentation process, resulting in the inability to retrieve documentation of approval records for payroll and non-payroll charges to the federal programs.
Effect or potential effect: Without adequate internal controls in place to ensure that all charges to the federal program are properly reviewed for allowability, AFC could be noncompliant with the allowability requirement and could request funds for costs that are unallowed.
Questioned costs: None
Context: AFC’s policies and procedures require that all payroll costs and non-payroll costs charged to federal awards must be supported by adequate approval documentation that demonstrates the allocability, allowability, and reasonableness of the expenses.
Identification as a repeat finding, if applicable: Not applicable
Recommendation: We recommend that AFC retain all approved documents related to charges to the federal programs.
Views of responsible officials: Management agrees with the finding and recommendation.
Finding 2024-5 Internal Controls over Compliance and Compliance with Reporting Requirement (Significant Deficiency)
Identification of the federal program(s):
Assistance Listings program titles and numbers:
21.027 Coronavirus State and Local Fiscal Recovery Funds
93.558 Temporary Assistance for Needy Families (TANF)
Federal award identification number:
21.027: City of Columbus (award number not provided), Future Ready Five (award number not provided), Franklin County Department of Job and Family Services Award Number 25-22-3647
93.558: Ohio Department of Job and Family Services Award Numbers G-2425-17-0058; Franklin County Department of Job and Family Services Award Numbers 25-23-3662, 25-23-5698, 25-24-5859
Name of the federal agencies:
21.027 Department of the Treasury
93.558 Department of Health and Human Services
Name of the applicable pass-through entities:
21.027: City of Columbus, Future Ready Five, Franklin County Department of Job and Family Services
93.558: Ohio Department of Job and Family Services and Franklin County Department of Job and Family Services
Criteria or specific requirement (including statutory, regulatory, or other citation): The 2 CFR section 200.303 of the Uniform Guidance requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards.
Condition: During the audit, it was noted that AFC submitted required reports past their due date according to the grant agreements. During the audit, it was noted that AFC does not have a practice of internally reviewing the required reports before submitting them to grantors.
Cause: The delays were attributed to the change in accounting system and change in personnel administering the reports. The absence of an internal review process is due to inadequate internal controls and oversight within the organization. There is no established procedure for verifying the accuracy and completeness of required reports before submission.
Effect or potential effect: Without adequate internal controls in place to ensure that reports are submitted timely and are adequately reviewed, AFC could be noncompliant with the reporting requirement.
Questioned costs: None
Context: Reports were not submitted on time.
Identification as a repeat finding, if applicable: Not applicable
Recommendation: We recommend that AFC implement a procedure to track reporting due dates and to a procedure for verifying the accuracy and completeness of required reports before submission.
Views of responsible officials: Management agrees with the finding and recommendation.
Finding 2024-3 Internal Controls over Compliance with Activities Allowed or Unallowed Requirement (Significant Deficiency)
Identification of the federal program(s):
Assistance Listings program titles and numbers:
21.027 Coronavirus State and Local Fiscal Recovery Funds
93.558 Temporary Assistance for Needy Families (TANF)
Federal award identification number:
21.027: City of Columbus (award number not provided), Future Ready Five (award number not provided), Franklin County Department of Job and Family Services Award Number 25-22-3647
93.558: Ohio Department of Job and Family Services Award Numbers G-2425-17-0058; Franklin County Department of Job and Family Services Award Numbers 25-23-3662, 25-23-5698, 25-24-5859
Name of the federal agencies:
21.027 Department of the Treasury
93.558 Department of Health and Human Services
Name of the applicable pass-through entities:
21.027: City of Columbus, Future Ready Five, Franklin County Department of Job and Family Services
93.558: Ohio Department of Job and Family Services and Franklin County Department of Job and Family Services
Criteria or specific requirement (including statutory, regulatory, or other citation): The 2 CFR section 200.303 of the Uniform Guidance requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards.
Condition: During the audit, it was noted that AFC was unable to provide journal entry approval for payroll charges for 20 out of 25 selections for both federal programs (20 each, 40 total) due to a recent change in the accounting system where approvals were not retained. During the audit, it was noted that the AFC was unable to provide invoice approvals for 5 out of 25 non-payroll charges to the 93.558 program and 3 out of 25 non-payroll charges related to the 21.027 program.
Cause: The change in the accounting system led to disruptions in the documentation process, resulting in the inability to retrieve documentation of approval records for payroll and non-payroll charges to the federal programs.
Effect or potential effect: Without adequate internal controls in place to ensure that all charges to the federal program are properly reviewed for allowability, AFC could be noncompliant with the allowability requirement and could request funds for costs that are unallowed.
Questioned costs: None
Context: AFC’s policies and procedures require that all payroll costs and non-payroll costs charged to federal awards must be supported by adequate approval documentation that demonstrates the allocability, allowability, and reasonableness of the expenses.
Identification as a repeat finding, if applicable: Not applicable
Recommendation: We recommend that AFC retain all approved documents related to charges to the federal programs.
Views of responsible officials: Management agrees with the finding and recommendation.
Finding 2024-5 Internal Controls over Compliance and Compliance with Reporting Requirement (Significant Deficiency)
Identification of the federal program(s):
Assistance Listings program titles and numbers:
21.027 Coronavirus State and Local Fiscal Recovery Funds
93.558 Temporary Assistance for Needy Families (TANF)
Federal award identification number:
21.027: City of Columbus (award number not provided), Future Ready Five (award number not provided), Franklin County Department of Job and Family Services Award Number 25-22-3647
93.558: Ohio Department of Job and Family Services Award Numbers G-2425-17-0058; Franklin County Department of Job and Family Services Award Numbers 25-23-3662, 25-23-5698, 25-24-5859
Name of the federal agencies:
21.027 Department of the Treasury
93.558 Department of Health and Human Services
Name of the applicable pass-through entities:
21.027: City of Columbus, Future Ready Five, Franklin County Department of Job and Family Services
93.558: Ohio Department of Job and Family Services and Franklin County Department of Job and Family Services
Criteria or specific requirement (including statutory, regulatory, or other citation): The 2 CFR section 200.303 of the Uniform Guidance requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards.
Condition: During the audit, it was noted that AFC submitted required reports past their due date according to the grant agreements. During the audit, it was noted that AFC does not have a practice of internally reviewing the required reports before submitting them to grantors.
Cause: The delays were attributed to the change in accounting system and change in personnel administering the reports. The absence of an internal review process is due to inadequate internal controls and oversight within the organization. There is no established procedure for verifying the accuracy and completeness of required reports before submission.
Effect or potential effect: Without adequate internal controls in place to ensure that reports are submitted timely and are adequately reviewed, AFC could be noncompliant with the reporting requirement.
Questioned costs: None
Context: Reports were not submitted on time.
Identification as a repeat finding, if applicable: Not applicable
Recommendation: We recommend that AFC implement a procedure to track reporting due dates and to a procedure for verifying the accuracy and completeness of required reports before submission.
Views of responsible officials: Management agrees with the finding and recommendation.
Finding 2024-3 Internal Controls over Compliance with Activities Allowed or Unallowed Requirement (Significant Deficiency)
Identification of the federal program(s):
Assistance Listings program titles and numbers:
21.027 Coronavirus State and Local Fiscal Recovery Funds
93.558 Temporary Assistance for Needy Families (TANF)
Federal award identification number:
21.027: City of Columbus (award number not provided), Future Ready Five (award number not provided), Franklin County Department of Job and Family Services Award Number 25-22-3647
93.558: Ohio Department of Job and Family Services Award Numbers G-2425-17-0058; Franklin County Department of Job and Family Services Award Numbers 25-23-3662, 25-23-5698, 25-24-5859
Name of the federal agencies:
21.027 Department of the Treasury
93.558 Department of Health and Human Services
Name of the applicable pass-through entities:
21.027: City of Columbus, Future Ready Five, Franklin County Department of Job and Family Services
93.558: Ohio Department of Job and Family Services and Franklin County Department of Job and Family Services
Criteria or specific requirement (including statutory, regulatory, or other citation): The 2 CFR section 200.303 of the Uniform Guidance requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards.
Condition: During the audit, it was noted that AFC was unable to provide journal entry approval for payroll charges for 20 out of 25 selections for both federal programs (20 each, 40 total) due to a recent change in the accounting system where approvals were not retained. During the audit, it was noted that the AFC was unable to provide invoice approvals for 5 out of 25 non-payroll charges to the 93.558 program and 3 out of 25 non-payroll charges related to the 21.027 program.
Cause: The change in the accounting system led to disruptions in the documentation process, resulting in the inability to retrieve documentation of approval records for payroll and non-payroll charges to the federal programs.
Effect or potential effect: Without adequate internal controls in place to ensure that all charges to the federal program are properly reviewed for allowability, AFC could be noncompliant with the allowability requirement and could request funds for costs that are unallowed.
Questioned costs: None
Context: AFC’s policies and procedures require that all payroll costs and non-payroll costs charged to federal awards must be supported by adequate approval documentation that demonstrates the allocability, allowability, and reasonableness of the expenses.
Identification as a repeat finding, if applicable: Not applicable
Recommendation: We recommend that AFC retain all approved documents related to charges to the federal programs.
Views of responsible officials: Management agrees with the finding and recommendation.
Finding 2024-4 Internal Controls over Compliance and Compliance with Allowable Costs Requirement (Significant Deficiency)
Identification of the federal program(s):
Assistance Listings program titles and numbers:
21.027 Coronavirus State and Local Fiscal Recovery Funds
Federal award identification number:
21.027: City of Columbus (award number not provided), Future Ready Five (award number not provided), Franklin County Department of Job and Family Services Award Number 25-22-3647
Name of the federal agencies:
21.027 Department of the Treasury
Name of the applicable pass-through entities:
21.027: City of Columbus, Future Ready Five, Franklin County Department of Job and Family Services
Criteria or specific requirement (including statutory, regulatory, or other citation): The 2 CFR section 200.303 of the Uniform Guidance requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards.
Condition: During the audit, it was noted that an employee’s time was improperly allocated to the improper grant. This misallocation resulted in inaccurate payroll expenses being reported for the respective grants/programs.
Cause: Employee was miscoded when entering into the payroll register.
Effect or potential effect: Without adequate internal controls in place to ensure that all charges to the federal program are properly reviewed for allowable costs, AFC could be noncompliant with the allowable costs requirement and could request funds for costs that are unallowed.
Questioned costs: $3,860
Context: AFC’s policies and procedures did not detect a misallocation of employee’s time. An error of $3,860 was found in $14,396 total payroll tested.
Identification as a repeat finding, if applicable: Not applicable
Recommendation: We recommend that AFC implement a procedure to monitor employee allocations for accurate charging to grant programs.
Views of responsible officials: Management agrees with the finding and recommendation.
Finding 2024-5 Internal Controls over Compliance and Compliance with Reporting Requirement (Significant Deficiency)
Identification of the federal program(s):
Assistance Listings program titles and numbers:
21.027 Coronavirus State and Local Fiscal Recovery Funds
93.558 Temporary Assistance for Needy Families (TANF)
Federal award identification number:
21.027: City of Columbus (award number not provided), Future Ready Five (award number not provided), Franklin County Department of Job and Family Services Award Number 25-22-3647
93.558: Ohio Department of Job and Family Services Award Numbers G-2425-17-0058; Franklin County Department of Job and Family Services Award Numbers 25-23-3662, 25-23-5698, 25-24-5859
Name of the federal agencies:
21.027 Department of the Treasury
93.558 Department of Health and Human Services
Name of the applicable pass-through entities:
21.027: City of Columbus, Future Ready Five, Franklin County Department of Job and Family Services
93.558: Ohio Department of Job and Family Services and Franklin County Department of Job and Family Services
Criteria or specific requirement (including statutory, regulatory, or other citation): The 2 CFR section 200.303 of the Uniform Guidance requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards.
Condition: During the audit, it was noted that AFC submitted required reports past their due date according to the grant agreements. During the audit, it was noted that AFC does not have a practice of internally reviewing the required reports before submitting them to grantors.
Cause: The delays were attributed to the change in accounting system and change in personnel administering the reports. The absence of an internal review process is due to inadequate internal controls and oversight within the organization. There is no established procedure for verifying the accuracy and completeness of required reports before submission.
Effect or potential effect: Without adequate internal controls in place to ensure that reports are submitted timely and are adequately reviewed, AFC could be noncompliant with the reporting requirement.
Questioned costs: None
Context: Reports were not submitted on time.
Identification as a repeat finding, if applicable: Not applicable
Recommendation: We recommend that AFC implement a procedure to track reporting due dates and to a procedure for verifying the accuracy and completeness of required reports before submission.
Views of responsible officials: Management agrees with the finding and recommendation.
Finding 2024-3 Internal Controls over Compliance with Activities Allowed or Unallowed Requirement (Significant Deficiency)
Identification of the federal program(s):
Assistance Listings program titles and numbers:
21.027 Coronavirus State and Local Fiscal Recovery Funds
93.558 Temporary Assistance for Needy Families (TANF)
Federal award identification number:
21.027: City of Columbus (award number not provided), Future Ready Five (award number not provided), Franklin County Department of Job and Family Services Award Number 25-22-3647
93.558: Ohio Department of Job and Family Services Award Numbers G-2425-17-0058; Franklin County Department of Job and Family Services Award Numbers 25-23-3662, 25-23-5698, 25-24-5859
Name of the federal agencies:
21.027 Department of the Treasury
93.558 Department of Health and Human Services
Name of the applicable pass-through entities:
21.027: City of Columbus, Future Ready Five, Franklin County Department of Job and Family Services
93.558: Ohio Department of Job and Family Services and Franklin County Department of Job and Family Services
Criteria or specific requirement (including statutory, regulatory, or other citation): The 2 CFR section 200.303 of the Uniform Guidance requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards.
Condition: During the audit, it was noted that AFC was unable to provide journal entry approval for payroll charges for 20 out of 25 selections for both federal programs (20 each, 40 total) due to a recent change in the accounting system where approvals were not retained. During the audit, it was noted that the AFC was unable to provide invoice approvals for 5 out of 25 non-payroll charges to the 93.558 program and 3 out of 25 non-payroll charges related to the 21.027 program.
Cause: The change in the accounting system led to disruptions in the documentation process, resulting in the inability to retrieve documentation of approval records for payroll and non-payroll charges to the federal programs.
Effect or potential effect: Without adequate internal controls in place to ensure that all charges to the federal program are properly reviewed for allowability, AFC could be noncompliant with the allowability requirement and could request funds for costs that are unallowed.
Questioned costs: None
Context: AFC’s policies and procedures require that all payroll costs and non-payroll costs charged to federal awards must be supported by adequate approval documentation that demonstrates the allocability, allowability, and reasonableness of the expenses.
Identification as a repeat finding, if applicable: Not applicable
Recommendation: We recommend that AFC retain all approved documents related to charges to the federal programs.
Views of responsible officials: Management agrees with the finding and recommendation.
Finding 2024-4 Internal Controls over Compliance and Compliance with Allowable Costs Requirement (Significant Deficiency)
Identification of the federal program(s):
Assistance Listings program titles and numbers:
21.027 Coronavirus State and Local Fiscal Recovery Funds
Federal award identification number:
21.027: City of Columbus (award number not provided), Future Ready Five (award number not provided), Franklin County Department of Job and Family Services Award Number 25-22-3647
Name of the federal agencies:
21.027 Department of the Treasury
Name of the applicable pass-through entities:
21.027: City of Columbus, Future Ready Five, Franklin County Department of Job and Family Services
Criteria or specific requirement (including statutory, regulatory, or other citation): The 2 CFR section 200.303 of the Uniform Guidance requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards.
Condition: During the audit, it was noted that an employee’s time was improperly allocated to the improper grant. This misallocation resulted in inaccurate payroll expenses being reported for the respective grants/programs.
Cause: Employee was miscoded when entering into the payroll register.
Effect or potential effect: Without adequate internal controls in place to ensure that all charges to the federal program are properly reviewed for allowable costs, AFC could be noncompliant with the allowable costs requirement and could request funds for costs that are unallowed.
Questioned costs: $3,860
Context: AFC’s policies and procedures did not detect a misallocation of employee’s time. An error of $3,860 was found in $14,396 total payroll tested.
Identification as a repeat finding, if applicable: Not applicable
Recommendation: We recommend that AFC implement a procedure to monitor employee allocations for accurate charging to grant programs.
Views of responsible officials: Management agrees with the finding and recommendation.
Finding 2024-5 Internal Controls over Compliance and Compliance with Reporting Requirement (Significant Deficiency)
Identification of the federal program(s):
Assistance Listings program titles and numbers:
21.027 Coronavirus State and Local Fiscal Recovery Funds
93.558 Temporary Assistance for Needy Families (TANF)
Federal award identification number:
21.027: City of Columbus (award number not provided), Future Ready Five (award number not provided), Franklin County Department of Job and Family Services Award Number 25-22-3647
93.558: Ohio Department of Job and Family Services Award Numbers G-2425-17-0058; Franklin County Department of Job and Family Services Award Numbers 25-23-3662, 25-23-5698, 25-24-5859
Name of the federal agencies:
21.027 Department of the Treasury
93.558 Department of Health and Human Services
Name of the applicable pass-through entities:
21.027: City of Columbus, Future Ready Five, Franklin County Department of Job and Family Services
93.558: Ohio Department of Job and Family Services and Franklin County Department of Job and Family Services
Criteria or specific requirement (including statutory, regulatory, or other citation): The 2 CFR section 200.303 of the Uniform Guidance requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards.
Condition: During the audit, it was noted that AFC submitted required reports past their due date according to the grant agreements. During the audit, it was noted that AFC does not have a practice of internally reviewing the required reports before submitting them to grantors.
Cause: The delays were attributed to the change in accounting system and change in personnel administering the reports. The absence of an internal review process is due to inadequate internal controls and oversight within the organization. There is no established procedure for verifying the accuracy and completeness of required reports before submission.
Effect or potential effect: Without adequate internal controls in place to ensure that reports are submitted timely and are adequately reviewed, AFC could be noncompliant with the reporting requirement.
Questioned costs: None
Context: Reports were not submitted on time.
Identification as a repeat finding, if applicable: Not applicable
Recommendation: We recommend that AFC implement a procedure to track reporting due dates and to a procedure for verifying the accuracy and completeness of required reports before submission.
Views of responsible officials: Management agrees with the finding and recommendation.
Finding 2024-3 Internal Controls over Compliance with Activities Allowed or Unallowed Requirement (Significant Deficiency)
Identification of the federal program(s):
Assistance Listings program titles and numbers:
21.027 Coronavirus State and Local Fiscal Recovery Funds
93.558 Temporary Assistance for Needy Families (TANF)
Federal award identification number:
21.027: City of Columbus (award number not provided), Future Ready Five (award number not provided), Franklin County Department of Job and Family Services Award Number 25-22-3647
93.558: Ohio Department of Job and Family Services Award Numbers G-2425-17-0058; Franklin County Department of Job and Family Services Award Numbers 25-23-3662, 25-23-5698, 25-24-5859
Name of the federal agencies:
21.027 Department of the Treasury
93.558 Department of Health and Human Services
Name of the applicable pass-through entities:
21.027: City of Columbus, Future Ready Five, Franklin County Department of Job and Family Services
93.558: Ohio Department of Job and Family Services and Franklin County Department of Job and Family Services
Criteria or specific requirement (including statutory, regulatory, or other citation): The 2 CFR section 200.303 of the Uniform Guidance requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards.
Condition: During the audit, it was noted that AFC was unable to provide journal entry approval for payroll charges for 20 out of 25 selections for both federal programs (20 each, 40 total) due to a recent change in the accounting system where approvals were not retained. During the audit, it was noted that the AFC was unable to provide invoice approvals for 5 out of 25 non-payroll charges to the 93.558 program and 3 out of 25 non-payroll charges related to the 21.027 program.
Cause: The change in the accounting system led to disruptions in the documentation process, resulting in the inability to retrieve documentation of approval records for payroll and non-payroll charges to the federal programs.
Effect or potential effect: Without adequate internal controls in place to ensure that all charges to the federal program are properly reviewed for allowability, AFC could be noncompliant with the allowability requirement and could request funds for costs that are unallowed.
Questioned costs: None
Context: AFC’s policies and procedures require that all payroll costs and non-payroll costs charged to federal awards must be supported by adequate approval documentation that demonstrates the allocability, allowability, and reasonableness of the expenses.
Identification as a repeat finding, if applicable: Not applicable
Recommendation: We recommend that AFC retain all approved documents related to charges to the federal programs.
Views of responsible officials: Management agrees with the finding and recommendation.
Finding 2024-4 Internal Controls over Compliance and Compliance with Allowable Costs Requirement (Significant Deficiency)
Identification of the federal program(s):
Assistance Listings program titles and numbers:
21.027 Coronavirus State and Local Fiscal Recovery Funds
Federal award identification number:
21.027: City of Columbus (award number not provided), Future Ready Five (award number not provided), Franklin County Department of Job and Family Services Award Number 25-22-3647
Name of the federal agencies:
21.027 Department of the Treasury
Name of the applicable pass-through entities:
21.027: City of Columbus, Future Ready Five, Franklin County Department of Job and Family Services
Criteria or specific requirement (including statutory, regulatory, or other citation): The 2 CFR section 200.303 of the Uniform Guidance requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards.
Condition: During the audit, it was noted that an employee’s time was improperly allocated to the improper grant. This misallocation resulted in inaccurate payroll expenses being reported for the respective grants/programs.
Cause: Employee was miscoded when entering into the payroll register.
Effect or potential effect: Without adequate internal controls in place to ensure that all charges to the federal program are properly reviewed for allowable costs, AFC could be noncompliant with the allowable costs requirement and could request funds for costs that are unallowed.
Questioned costs: $3,860
Context: AFC’s policies and procedures did not detect a misallocation of employee’s time. An error of $3,860 was found in $14,396 total payroll tested.
Identification as a repeat finding, if applicable: Not applicable
Recommendation: We recommend that AFC implement a procedure to monitor employee allocations for accurate charging to grant programs.
Views of responsible officials: Management agrees with the finding and recommendation.
Finding 2024-5 Internal Controls over Compliance and Compliance with Reporting Requirement (Significant Deficiency)
Identification of the federal program(s):
Assistance Listings program titles and numbers:
21.027 Coronavirus State and Local Fiscal Recovery Funds
93.558 Temporary Assistance for Needy Families (TANF)
Federal award identification number:
21.027: City of Columbus (award number not provided), Future Ready Five (award number not provided), Franklin County Department of Job and Family Services Award Number 25-22-3647
93.558: Ohio Department of Job and Family Services Award Numbers G-2425-17-0058; Franklin County Department of Job and Family Services Award Numbers 25-23-3662, 25-23-5698, 25-24-5859
Name of the federal agencies:
21.027 Department of the Treasury
93.558 Department of Health and Human Services
Name of the applicable pass-through entities:
21.027: City of Columbus, Future Ready Five, Franklin County Department of Job and Family Services
93.558: Ohio Department of Job and Family Services and Franklin County Department of Job and Family Services
Criteria or specific requirement (including statutory, regulatory, or other citation): The 2 CFR section 200.303 of the Uniform Guidance requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards.
Condition: During the audit, it was noted that AFC submitted required reports past their due date according to the grant agreements. During the audit, it was noted that AFC does not have a practice of internally reviewing the required reports before submitting them to grantors.
Cause: The delays were attributed to the change in accounting system and change in personnel administering the reports. The absence of an internal review process is due to inadequate internal controls and oversight within the organization. There is no established procedure for verifying the accuracy and completeness of required reports before submission.
Effect or potential effect: Without adequate internal controls in place to ensure that reports are submitted timely and are adequately reviewed, AFC could be noncompliant with the reporting requirement.
Questioned costs: None
Context: Reports were not submitted on time.
Identification as a repeat finding, if applicable: Not applicable
Recommendation: We recommend that AFC implement a procedure to track reporting due dates and to a procedure for verifying the accuracy and completeness of required reports before submission.
Views of responsible officials: Management agrees with the finding and recommendation.
Finding 2024-3 Internal Controls over Compliance with Activities Allowed or Unallowed Requirement (Significant Deficiency)
Identification of the federal program(s):
Assistance Listings program titles and numbers:
21.027 Coronavirus State and Local Fiscal Recovery Funds
93.558 Temporary Assistance for Needy Families (TANF)
Federal award identification number:
21.027: City of Columbus (award number not provided), Future Ready Five (award number not provided), Franklin County Department of Job and Family Services Award Number 25-22-3647
93.558: Ohio Department of Job and Family Services Award Numbers G-2425-17-0058; Franklin County Department of Job and Family Services Award Numbers 25-23-3662, 25-23-5698, 25-24-5859
Name of the federal agencies:
21.027 Department of the Treasury
93.558 Department of Health and Human Services
Name of the applicable pass-through entities:
21.027: City of Columbus, Future Ready Five, Franklin County Department of Job and Family Services
93.558: Ohio Department of Job and Family Services and Franklin County Department of Job and Family Services
Criteria or specific requirement (including statutory, regulatory, or other citation): The 2 CFR section 200.303 of the Uniform Guidance requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards.
Condition: During the audit, it was noted that AFC was unable to provide journal entry approval for payroll charges for 20 out of 25 selections for both federal programs (20 each, 40 total) due to a recent change in the accounting system where approvals were not retained. During the audit, it was noted that the AFC was unable to provide invoice approvals for 5 out of 25 non-payroll charges to the 93.558 program and 3 out of 25 non-payroll charges related to the 21.027 program.
Cause: The change in the accounting system led to disruptions in the documentation process, resulting in the inability to retrieve documentation of approval records for payroll and non-payroll charges to the federal programs.
Effect or potential effect: Without adequate internal controls in place to ensure that all charges to the federal program are properly reviewed for allowability, AFC could be noncompliant with the allowability requirement and could request funds for costs that are unallowed.
Questioned costs: None
Context: AFC’s policies and procedures require that all payroll costs and non-payroll costs charged to federal awards must be supported by adequate approval documentation that demonstrates the allocability, allowability, and reasonableness of the expenses.
Identification as a repeat finding, if applicable: Not applicable
Recommendation: We recommend that AFC retain all approved documents related to charges to the federal programs.
Views of responsible officials: Management agrees with the finding and recommendation.
Finding 2024-5 Internal Controls over Compliance and Compliance with Reporting Requirement (Significant Deficiency)
Identification of the federal program(s):
Assistance Listings program titles and numbers:
21.027 Coronavirus State and Local Fiscal Recovery Funds
93.558 Temporary Assistance for Needy Families (TANF)
Federal award identification number:
21.027: City of Columbus (award number not provided), Future Ready Five (award number not provided), Franklin County Department of Job and Family Services Award Number 25-22-3647
93.558: Ohio Department of Job and Family Services Award Numbers G-2425-17-0058; Franklin County Department of Job and Family Services Award Numbers 25-23-3662, 25-23-5698, 25-24-5859
Name of the federal agencies:
21.027 Department of the Treasury
93.558 Department of Health and Human Services
Name of the applicable pass-through entities:
21.027: City of Columbus, Future Ready Five, Franklin County Department of Job and Family Services
93.558: Ohio Department of Job and Family Services and Franklin County Department of Job and Family Services
Criteria or specific requirement (including statutory, regulatory, or other citation): The 2 CFR section 200.303 of the Uniform Guidance requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards.
Condition: During the audit, it was noted that AFC submitted required reports past their due date according to the grant agreements. During the audit, it was noted that AFC does not have a practice of internally reviewing the required reports before submitting them to grantors.
Cause: The delays were attributed to the change in accounting system and change in personnel administering the reports. The absence of an internal review process is due to inadequate internal controls and oversight within the organization. There is no established procedure for verifying the accuracy and completeness of required reports before submission.
Effect or potential effect: Without adequate internal controls in place to ensure that reports are submitted timely and are adequately reviewed, AFC could be noncompliant with the reporting requirement.
Questioned costs: None
Context: Reports were not submitted on time.
Identification as a repeat finding, if applicable: Not applicable
Recommendation: We recommend that AFC implement a procedure to track reporting due dates and to a procedure for verifying the accuracy and completeness of required reports before submission.
Views of responsible officials: Management agrees with the finding and recommendation.
Finding 2024-3 Internal Controls over Compliance with Activities Allowed or Unallowed Requirement (Significant Deficiency)
Identification of the federal program(s):
Assistance Listings program titles and numbers:
21.027 Coronavirus State and Local Fiscal Recovery Funds
93.558 Temporary Assistance for Needy Families (TANF)
Federal award identification number:
21.027: City of Columbus (award number not provided), Future Ready Five (award number not provided), Franklin County Department of Job and Family Services Award Number 25-22-3647
93.558: Ohio Department of Job and Family Services Award Numbers G-2425-17-0058; Franklin County Department of Job and Family Services Award Numbers 25-23-3662, 25-23-5698, 25-24-5859
Name of the federal agencies:
21.027 Department of the Treasury
93.558 Department of Health and Human Services
Name of the applicable pass-through entities:
21.027: City of Columbus, Future Ready Five, Franklin County Department of Job and Family Services
93.558: Ohio Department of Job and Family Services and Franklin County Department of Job and Family Services
Criteria or specific requirement (including statutory, regulatory, or other citation): The 2 CFR section 200.303 of the Uniform Guidance requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards.
Condition: During the audit, it was noted that AFC was unable to provide journal entry approval for payroll charges for 20 out of 25 selections for both federal programs (20 each, 40 total) due to a recent change in the accounting system where approvals were not retained. During the audit, it was noted that the AFC was unable to provide invoice approvals for 5 out of 25 non-payroll charges to the 93.558 program and 3 out of 25 non-payroll charges related to the 21.027 program.
Cause: The change in the accounting system led to disruptions in the documentation process, resulting in the inability to retrieve documentation of approval records for payroll and non-payroll charges to the federal programs.
Effect or potential effect: Without adequate internal controls in place to ensure that all charges to the federal program are properly reviewed for allowability, AFC could be noncompliant with the allowability requirement and could request funds for costs that are unallowed.
Questioned costs: None
Context: AFC’s policies and procedures require that all payroll costs and non-payroll costs charged to federal awards must be supported by adequate approval documentation that demonstrates the allocability, allowability, and reasonableness of the expenses.
Identification as a repeat finding, if applicable: Not applicable
Recommendation: We recommend that AFC retain all approved documents related to charges to the federal programs.
Views of responsible officials: Management agrees with the finding and recommendation.
Finding 2024-5 Internal Controls over Compliance and Compliance with Reporting Requirement (Significant Deficiency)
Identification of the federal program(s):
Assistance Listings program titles and numbers:
21.027 Coronavirus State and Local Fiscal Recovery Funds
93.558 Temporary Assistance for Needy Families (TANF)
Federal award identification number:
21.027: City of Columbus (award number not provided), Future Ready Five (award number not provided), Franklin County Department of Job and Family Services Award Number 25-22-3647
93.558: Ohio Department of Job and Family Services Award Numbers G-2425-17-0058; Franklin County Department of Job and Family Services Award Numbers 25-23-3662, 25-23-5698, 25-24-5859
Name of the federal agencies:
21.027 Department of the Treasury
93.558 Department of Health and Human Services
Name of the applicable pass-through entities:
21.027: City of Columbus, Future Ready Five, Franklin County Department of Job and Family Services
93.558: Ohio Department of Job and Family Services and Franklin County Department of Job and Family Services
Criteria or specific requirement (including statutory, regulatory, or other citation): The 2 CFR section 200.303 of the Uniform Guidance requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards.
Condition: During the audit, it was noted that AFC submitted required reports past their due date according to the grant agreements. During the audit, it was noted that AFC does not have a practice of internally reviewing the required reports before submitting them to grantors.
Cause: The delays were attributed to the change in accounting system and change in personnel administering the reports. The absence of an internal review process is due to inadequate internal controls and oversight within the organization. There is no established procedure for verifying the accuracy and completeness of required reports before submission.
Effect or potential effect: Without adequate internal controls in place to ensure that reports are submitted timely and are adequately reviewed, AFC could be noncompliant with the reporting requirement.
Questioned costs: None
Context: Reports were not submitted on time.
Identification as a repeat finding, if applicable: Not applicable
Recommendation: We recommend that AFC implement a procedure to track reporting due dates and to a procedure for verifying the accuracy and completeness of required reports before submission.
Views of responsible officials: Management agrees with the finding and recommendation.
Finding 2024-3 Internal Controls over Compliance with Activities Allowed or Unallowed Requirement (Significant Deficiency)
Identification of the federal program(s):
Assistance Listings program titles and numbers:
21.027 Coronavirus State and Local Fiscal Recovery Funds
93.558 Temporary Assistance for Needy Families (TANF)
Federal award identification number:
21.027: City of Columbus (award number not provided), Future Ready Five (award number not provided), Franklin County Department of Job and Family Services Award Number 25-22-3647
93.558: Ohio Department of Job and Family Services Award Numbers G-2425-17-0058; Franklin County Department of Job and Family Services Award Numbers 25-23-3662, 25-23-5698, 25-24-5859
Name of the federal agencies:
21.027 Department of the Treasury
93.558 Department of Health and Human Services
Name of the applicable pass-through entities:
21.027: City of Columbus, Future Ready Five, Franklin County Department of Job and Family Services
93.558: Ohio Department of Job and Family Services and Franklin County Department of Job and Family Services
Criteria or specific requirement (including statutory, regulatory, or other citation): The 2 CFR section 200.303 of the Uniform Guidance requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards.
Condition: During the audit, it was noted that AFC was unable to provide journal entry approval for payroll charges for 20 out of 25 selections for both federal programs (20 each, 40 total) due to a recent change in the accounting system where approvals were not retained. During the audit, it was noted that the AFC was unable to provide invoice approvals for 5 out of 25 non-payroll charges to the 93.558 program and 3 out of 25 non-payroll charges related to the 21.027 program.
Cause: The change in the accounting system led to disruptions in the documentation process, resulting in the inability to retrieve documentation of approval records for payroll and non-payroll charges to the federal programs.
Effect or potential effect: Without adequate internal controls in place to ensure that all charges to the federal program are properly reviewed for allowability, AFC could be noncompliant with the allowability requirement and could request funds for costs that are unallowed.
Questioned costs: None
Context: AFC’s policies and procedures require that all payroll costs and non-payroll costs charged to federal awards must be supported by adequate approval documentation that demonstrates the allocability, allowability, and reasonableness of the expenses.
Identification as a repeat finding, if applicable: Not applicable
Recommendation: We recommend that AFC retain all approved documents related to charges to the federal programs.
Views of responsible officials: Management agrees with the finding and recommendation.
Finding 2024-5 Internal Controls over Compliance and Compliance with Reporting Requirement (Significant Deficiency)
Identification of the federal program(s):
Assistance Listings program titles and numbers:
21.027 Coronavirus State and Local Fiscal Recovery Funds
93.558 Temporary Assistance for Needy Families (TANF)
Federal award identification number:
21.027: City of Columbus (award number not provided), Future Ready Five (award number not provided), Franklin County Department of Job and Family Services Award Number 25-22-3647
93.558: Ohio Department of Job and Family Services Award Numbers G-2425-17-0058; Franklin County Department of Job and Family Services Award Numbers 25-23-3662, 25-23-5698, 25-24-5859
Name of the federal agencies:
21.027 Department of the Treasury
93.558 Department of Health and Human Services
Name of the applicable pass-through entities:
21.027: City of Columbus, Future Ready Five, Franklin County Department of Job and Family Services
93.558: Ohio Department of Job and Family Services and Franklin County Department of Job and Family Services
Criteria or specific requirement (including statutory, regulatory, or other citation): The 2 CFR section 200.303 of the Uniform Guidance requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards.
Condition: During the audit, it was noted that AFC submitted required reports past their due date according to the grant agreements. During the audit, it was noted that AFC does not have a practice of internally reviewing the required reports before submitting them to grantors.
Cause: The delays were attributed to the change in accounting system and change in personnel administering the reports. The absence of an internal review process is due to inadequate internal controls and oversight within the organization. There is no established procedure for verifying the accuracy and completeness of required reports before submission.
Effect or potential effect: Without adequate internal controls in place to ensure that reports are submitted timely and are adequately reviewed, AFC could be noncompliant with the reporting requirement.
Questioned costs: None
Context: Reports were not submitted on time.
Identification as a repeat finding, if applicable: Not applicable
Recommendation: We recommend that AFC implement a procedure to track reporting due dates and to a procedure for verifying the accuracy and completeness of required reports before submission.
Views of responsible officials: Management agrees with the finding and recommendation.