Audit 372159

45 CFR part 75 gives regulatory effect to the Department of Health and Human Services for 2 C.F.R. § 200.328 which states, unless otherwise approved by OMB, the Federal awarding agency must solicit only the OMB-approved governmentwide data elements for collection of financial information At time of publication, this consists of the Federal Financial Report (SF-245) or such future, OMB-approved, governmentwide data elements available from the OMB-designated standards lead. This information must be collected with the frequency required by the terms and conditions of the Federal award, but no less frequently than annually nor more frequently than quarterly except in unusual circumstances, for example where more frequent reporting is necessary for the effective monitoring of the Federal award or could significantly affect program outcomes, and preferably in coordination with performance reporting. The Federal awarding agency must use OMB-approved common information collections, as applicable, when providing financial and performance reporting information. Ohio Administrative Code 5101:9-7-29(C)(2)(c) states in part that the County Family Services Agency (CFSA) shall submit the completed quarterly financial statement to the Bureau of County Finance and Technical Assistance (BCFTA) no later than the tenth calendar day of the second month following the quarter the report represents for the following reporting periods: (iv) August tenth for April through June. The County's Subgrant agreement, G-2425-11-6104, with the Ohio Department of Job and Family Services (ODJFS) also states in part that as a subrecipient of the state of Ohio, the subgrantee must utilize a financial management system that meets the requirements established by ODJFS and use the ODJFS designated software programs to report financial and other data according to the standards established by ODJFS. Subgrantee will provide to ODJFS all program and financial reports and updates in accordance with the timeliness schedules, formats and other requirements established by ODJFS. The County submitted (4) quarterly JFS 02820 Reports; however possibly due to the failure of an existing control(s), one out of the four (twenty-five percent) Status Reports were submitted after the required due date. The reporting period of April, May, and June, which was due by August 10, was not submitted until August 15. Failure to submit reports by the required dates could adversely affect future grant awards. The County should monitor and implement a control system and/or additional procedures to ensure required reports are submitted in a timely manner.

2 CFR § 1000.10 gives regulatory effect to Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, set forth at 2 CFR part 200 for the Department of Treasury. 2 CFR 200.329(c)(1) states that non-Federal entities must submit performance reports at the interval required by the Federal awarding agency or pass-through entity to best inform improvements in program outcomes and productivity. Reports submitted quarterly must be due no later than 30 calendar days after the reporting period. 31 CFR 35.4(c) requires recipients, in part, during the period of performance, to provide the Secretary of the U.S. Department of Treasury periodic reports providing detailed accounting of the uses of funds, modifications to a State or Territory's tax revenue sources, and such other information as the Secretary may require for the administration of this section. The U.S. Department of Treasury provided supplementary information on reporting requirements in its interim final rule for State and Local Fiscal Recovery Funds for 31 CFR Part 35 and provided further guidance in its Coronavirus State and Local Fiscal Recovery Funds Compliance and Reporting Guide. The County submitted the required SLFRF Project and Expenditure Reports; however possibly due to the failure of an existing control(s), the expenditures reported on four out of the four (one hundred percent) did not agree to the accounting records with differences ranging from $104,513 to $602,647. The County submitted only three of the four (seventy-five percent) of the SLFRF Project and Expenditure Reports during 2024 to the Ohio Department of Development. Reporting errors could adversely affect future grant awards. An additional control(s) and/or additional procedure(s) should be implemented to help ensure accuracy of the reports.