Audit 372539

Criteria: 2 C.F.R. § 200.328 states, in part, 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. Condition: The Mental Health and Recovery Board of Portage County failed to submit the final expenditures report to the Ohio Department of Mental Health and Addiction Services for both awards under the State Opioid Response Grant Program by the November 15, 2024 deadline. Context: During our review of the GFMS reporting system, the reports were subsequently filed on February 21, 2025. However, the County was unable to provide a copy of the report submitted in the system. This is the result of the County not having effective internal controls over reporting requirements. Cause: The County did not have effective internal controls to help ensure that all reporting requirements were met as required by the grant agreement. The lack of internal controls could result in the County failing to track grants appropriately, as well as, submitting late and/or inaccurate reports leading to further noncompliance. Effect: Noncompliance with grant requirements could have an adverse effect on future grant awards by the awarding agency. Recommendation: We recommend the County improve controls over the reporting requirements associated with this program. This includes obtaining a better understanding of the reporting processes.