FAC Explorer

Audit 362715

FY End
2024-12-31
Total Expended
$12.90M
Findings
4
Programs
29
Organization: Pickaway County (OH)
Year: 2024 Accepted: 2025-07-22
Auditor: Clark Schaefer Hackett

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
571717 2024-001 Significant Deficiency Yes L
571718 2024-001 Significant Deficiency Yes L
1148159 2024-001 Significant Deficiency Yes L
1148160 2024-001 Significant Deficiency Yes L

Programs

ALN Program Spent Major Findings
20.205 Highway Planning and Construction $5.22M Yes 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $2.18M Yes 1
93.558 Temporary Assistance for Needy Families $1.24M Yes 0
93.658 Foster Care_title IV-E $684,623 - 0
93.778 Medical Assistance Program $670,044 Yes 0
93.563 Child Support Enforcement $649,664 - 0
14.239 Home Investment Partnerships Program $425,300 - 0
93.659 Adoption Assistance $232,721 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $224,212 - 0
84.181 Special Education-Grants for Infants and Families $189,351 - 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $124,000 - 0
17.258 Wia Adult Program $79,732 - 0
17.259 Wia Youth Activities $63,924 - 0
97.042 Emergency Management Performance Grants $59,340 - 0
93.575 Child Care and Development Block Grant $52,313 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $47,886 - 0
17.278 Wia Dislocated Worker Formula Grants $38,187 - 0
93.667 Social Services Block Grant $34,361 - 0
16.575 Crime Victim Assistance $34,014 - 0
93.472 Title IV-E Prevention and Family Services and Programs (a) $29,566 - 0
93.556 Promoting Safe and Stable Families $29,552 - 0
97.067 Homeland Security Grant Program $25,534 - 0
93.747 Elder Abuse Prevention Interventions Program $12,977 - 0
17.207 Employment Service/wagner-Peyser Funded Activities $11,005 - 0
16.607 Bulletproof Vest Partnership Program $10,131 - 0
20.600 State and Community Highway Safety $3,002 - 0
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $1,916 - 0
17.245 Trade Adjustment Assistance $1,561 - 0
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated $765 - 0

Contacts

Name Title Type
EM5ALE7L9RJ6 Brad Washburn Auditee
7404744765 Brian Mosier Auditor
No contacts on file

Notes to SEFA

Title: NOTE A – BASIS OF PRESENTATION 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: The County has elected not to use the 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 Pickaway County (the County) under programs of the federal government for the year ended December 31, 2024. The information on this Schedule is prepared in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the County, it is not intended to and does not present the financial position, changes in net position, or cash flows of the County.
Title: NOTE B – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: 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: The County has elected not to use the de minimis indirect cost rate as allowed under the Uniform Guidance. 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.
Title: NOTE C – INDIRECT COST RATE 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: The County has elected not to use the de minimis indirect cost rate as allowed under the Uniform Guidance. The County has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.
Title: NOTE D – SUBRECIPIENTS Accounting Policies: 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: The County has elected not to use the de minimis indirect cost rate as allowed under the Uniform Guidance. The County passes certain federal awards received from Area 20/21 Workforce Investment Board, the Public Children Services Association of Ohio, the Ohio State University, and the Ohio Department of Job and Family Services to other governments or not-for-profit agencies (subrecipients). As Note B describes, the County reports expenditures of Federal awards to subrecipients when paid in cash. As a subrecipient, the County has certain compliance responsibilities, such as monitoring its subrecipients to help assure they use these subawards as authorized by law, regulations, and the provisions of contracts or grant agreements, and that subrecipients achieve the award’s performance goals.
Title: NOTE E – COMMUNITY DEVELOPMENT BLOCK GRANT (CDBG) and HOME INVESTMENT PARTNERSHIPS PROGRAM (HOME) GRANT PROGRAMS with REVOLVING LOAN CASH BALANCE 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: The County has elected not to use the de minimis indirect cost rate as allowed under the Uniform Guidance. The federal loan programs listed subsequently are administered directly by the County, and balances and transactions relating to these programs are included in the County’s basic financial statements. Loans outstanding at the beginning of the year and loans made during the year are included in the federal expenditures presented in the Schedule. The current cash balance on the County’s local program income account as of December 31, 2024 is $103,077.
Title: NOTE F – MATCHING REQUIREMENTS 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: The County has elected not to use the de minimis indirect cost rate as allowed under the Uniform Guidance. Certain Federal programs require the County to contribute non-Federal funds (matching funds) to support the Federally-funded programs. The County has met its matching requirements. The Schedule does not include the expenditure of non-Federal matching funds.

Finding Details

Finding 2024-001
Criteria: The U.S. Department of Treasury established reporting requirements for local governments. These requirements established methods and timelines for reporting Coronavirus State and Local Fiscal Recovery Fund (SLFRF) expenditures to the U.S. Department of Treasury. Condition: The County had multiple errors in the accuracy of the reporting of subrecipients and subawards on the quarterly project and expenditure reports. The County had late quarterly report submissions. Context: During our review of the quarterly project and expenditure reports, we noted the County incorrectly reported themselves as subrecipients and two subawards that were expenditures of the County. Additionally, during our review of the quarterly project and expenditure reports, we noted that the County had two late submissions. Effect: The County was not in compliance with reporting requirements in 2024. Cause: Lack of sufficient internal controls over the reporting requirements of the SLFRF program. Recommendation: We recommend the County enhance its internal controls over the reporting requirements of the SLFRF program by reviewing the U.S. Department of Treasury’s Final Rule and Project and Expenditure Report User Guide – State and Local Fiscal Recovery Funds.
Finding 2024-001
Criteria: The U.S. Department of Treasury established reporting requirements for local governments. These requirements established methods and timelines for reporting Coronavirus State and Local Fiscal Recovery Fund (SLFRF) expenditures to the U.S. Department of Treasury. Condition: The County had multiple errors in the accuracy of the reporting of subrecipients and subawards on the quarterly project and expenditure reports. The County had late quarterly report submissions. Context: During our review of the quarterly project and expenditure reports, we noted the County incorrectly reported themselves as subrecipients and two subawards that were expenditures of the County. Additionally, during our review of the quarterly project and expenditure reports, we noted that the County had two late submissions. Effect: The County was not in compliance with reporting requirements in 2024. Cause: Lack of sufficient internal controls over the reporting requirements of the SLFRF program. Recommendation: We recommend the County enhance its internal controls over the reporting requirements of the SLFRF program by reviewing the U.S. Department of Treasury’s Final Rule and Project and Expenditure Report User Guide – State and Local Fiscal Recovery Funds.
Finding 2024-001
Criteria: The U.S. Department of Treasury established reporting requirements for local governments. These requirements established methods and timelines for reporting Coronavirus State and Local Fiscal Recovery Fund (SLFRF) expenditures to the U.S. Department of Treasury. Condition: The County had multiple errors in the accuracy of the reporting of subrecipients and subawards on the quarterly project and expenditure reports. The County had late quarterly report submissions. Context: During our review of the quarterly project and expenditure reports, we noted the County incorrectly reported themselves as subrecipients and two subawards that were expenditures of the County. Additionally, during our review of the quarterly project and expenditure reports, we noted that the County had two late submissions. Effect: The County was not in compliance with reporting requirements in 2024. Cause: Lack of sufficient internal controls over the reporting requirements of the SLFRF program. Recommendation: We recommend the County enhance its internal controls over the reporting requirements of the SLFRF program by reviewing the U.S. Department of Treasury’s Final Rule and Project and Expenditure Report User Guide – State and Local Fiscal Recovery Funds.
Finding 2024-001
Criteria: The U.S. Department of Treasury established reporting requirements for local governments. These requirements established methods and timelines for reporting Coronavirus State and Local Fiscal Recovery Fund (SLFRF) expenditures to the U.S. Department of Treasury. Condition: The County had multiple errors in the accuracy of the reporting of subrecipients and subawards on the quarterly project and expenditure reports. The County had late quarterly report submissions. Context: During our review of the quarterly project and expenditure reports, we noted the County incorrectly reported themselves as subrecipients and two subawards that were expenditures of the County. Additionally, during our review of the quarterly project and expenditure reports, we noted that the County had two late submissions. Effect: The County was not in compliance with reporting requirements in 2024. Cause: Lack of sufficient internal controls over the reporting requirements of the SLFRF program. Recommendation: We recommend the County enhance its internal controls over the reporting requirements of the SLFRF program by reviewing the U.S. Department of Treasury’s Final Rule and Project and Expenditure Report User Guide – State and Local Fiscal Recovery Funds.