FAC Explorer

Audit 377032

FY End
2024-12-31
Total Expended
$16.23M
Findings
2
Programs
37
Organization: Adamhs Board of Adams, Lawrence, and Scioto Counties (OH)
Year: 2024 Accepted: 2025-12-22
Auditor: KEITH FABER AUDITOR OF STATE

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1166143 2024-002 Material Weakness Yes AB
1166144 2024-003 Material Weakness Yes AB

Programs

ALN Program Spent Major Findings
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $2.96M Yes 0
93.658 FOSTER CARE TITLE IV-E $1.52M Yes 1
93.778 MEDICAL ASSISTANCE PROGRAM $1.43M Yes 0
93.563 CHILD SUPPORT SERVICES $666,299 Yes 0
10.561 STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $585,340 Yes 0
20.509 FORMULA GRANTS FOR RURAL AREAS AND TRIBAL TRANSIT PROGRAM $380,607 Yes 0
20.205 HIGHWAY PLANNING AND CONSTRUCTION $347,588 Yes 0
93.659 ADOPTION ASSISTANCE $324,735 Yes 1
84.181 SPECIAL EDUCATION-GRANTS FOR INFANTS AND FAMILIES $191,205 Yes 0
93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT $126,745 Yes 0
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $96,784 Yes 0
93.110 MATERNAL AND CHILD HEALTH FEDERAL CONSOLIDATED PROGRAMS $85,685 Yes 0
93.667 SOCIAL SERVICES BLOCK GRANT $68,627 Yes 0
93.645 STEPHANIE TUBBS JONES CHILD WELFARE SERVICES PROGRAM $65,862 Yes 0
93.767 CHILDREN'S HEALTH INSURANCE PROGRAM $58,321 Yes 0
93.674 JOHN H. CHAFEE FOSTER CARE PROGRAM FOR SUCCESSFUL TRANSITION TO ADULTHOOD $48,440 Yes 0
93.556 MARYLEE ALLEN PROMOTING SAFE AND STABLE FAMILIES PROGRAM $46,163 Yes 0
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $41,312 Yes 0
84.027 SPECIAL EDUCATION GRANTS TO STATES $35,494 Yes 0
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $28,958 Yes 0
20.106 AIRPORT IMPROVEMENT PROGRAM, INFRASTRUCTURE INVESTMENT AND JOBS ACT PROGRAMS, AND COVID-19 AIRPORTS PROGRAMS $26,595 Yes 0
16.575 CRIME VICTIM ASSISTANCE $19,940 Yes 0
97.012 BOATING SAFETY FINANCIAL ASSISTANCE $17,446 Yes 0
15.226 PAYMENTS IN LIEU OF TAXES $16,294 Yes 0
16.922 EQUITABLE SHARING PROGRAM $15,673 Yes 0
95.001 HIGH INTENSITY DRUG TRAFFICKING AREAS PROGRAM $13,674 Yes 0
10.665 SCHOOLS AND ROADS - GRANTS TO STATES $13,537 Yes 0
14.228 COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII $13,335 Yes 0
90.404 HAVA ELECTION SECURITY GRANTS $7,257 Yes 0
14.239 HOME INVESTMENT PARTNERSHIPS PROGRAM $6,670 Yes 0
15.438 NATIONAL FOREST ACQUIRED LANDS $3,349 Yes 0
93.747 ELDER ABUSE PREVENTION INTERVENTIONS PROGRAM $2,998 Yes 0
20.608 MINIMUM PENALTIES FOR REPEAT OFFENDERS FOR DRIVING WHILE INTOXICATED $2,468 Yes 0
93.472 TITLE IV-E PREVENTION PROGRAM $2,438 Yes 0
97.036 DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $2,248 Yes 0
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $2,183 Yes 0
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $388 Yes 0

Contacts

Name Title Type
F7FWTFWBYDT3 David Green Auditee
7403558216 Cristal R. Jones, CPA Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of Scioto 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.
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.
The County has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
The County passes certain federal awards received from Ohio Department of Job and Family Services and the Ohio Office of Budget and Management 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 pass-through entity, the County has certain compliance responsibilities, such as monitoring its subrecipients to help assure they use these subawards as authorized by laws, regulations, and the provisions of contracts or grant agreements, and that subrecipients achieve the award’s performance goals.
The County has an Economic Development Community Development Block Grant (CDBG) Program Income Account. The current cash balance on the County’s local program income account as of December 31, 2024 is $73,207. In addition, the County has an Ohio Small Cities Community Development Block Grant (CDBG) Housing Program Income Account. The current cash balance on the County's local program income account as of December 31, 2024 is $6,759.
The County was previously awarded a grant and a loan through the Water and Waste Disposal Systems for Rural Communities program, A # 10.760. Both grant and loan proceeds were previously reported on the Schedule when expended. The project was completed in 2014, and all funds from both the grant and loan proceeds had been expended as of December 31, 2014. USDA loan proceeds extended over the life of the project totaled $1,388,000. The balance of USDA loans outstanding relating to the Eden Park Project totaled $1,189,100 as of December 31, 2021. On February 10, 2022, the County approved a resolution to enter into a cooperative agreement with the Ohio Water Development Authority for refinancing of a USDA Rural Development Loan with a principal balance of $331,000 and an existing rate of 4.5% for the construction of sanitary sewers in the Eden Park Area. The application was approved on April 28, 2022 with the new loan amount of $332,369 at a rate of 3.45% for 29.5 years starting on January 1, 2023. On June 16, 2022 payment of proceeds in the amount of $331,210 was made to USDA Rural Development. The balance of the remaining USDA loan outstanding related to the Eden Park Project totaled $806,600 as of December 31, 2024.
The County was previously awarded a grant and a loan through the ARRA-Water and Waste Disposal Systems for Rural Communities program, AL # 10.781. Both grant and loan proceeds have been reported on the Schedule when expended. The remaining grant and loan proceeds were drawn down in 2015 and the remaining proceeds were expended in 2017. USDA loan proceeds drawn down over the life of the project total $14,912,000. Repayment of the loan began in 2016, and the balance of USDA loans outstanding relating to the Minford Sewer Project totaled $12,570,190 as of December 31, 2024.
The County was awarded a grant and a loan through the Water and Waste Disposal Systems for Rural Communities program, AL # 10.760. Both grant and loan proceeds are reported on the Schedule when expended. USDA loan proceeds drawn down in 2021 totaled $670,364. An additional $2,219,651 was drawn down in 2022, leaving a total outstanding balance of $2,890,015 as of December 31, 2022. An additional $109,985 was drawn down in 2023. Repayment of the loan began in 2023, leaving a total outstanding balance of $2,912,200 as of December 31, 2024.
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 2024-002
2 CFR § 300.1 gives regulatory effect to the Office of Management and Budget Guidance in 2 CFR part 200 for the Department of Health and Human Services and has codified the text with HHS-specific amendments in 45 CFR part 75. 45 CFR § 75.403 states, in part, that costs be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles and be adequately documented. Due to the lack of adequate controls over the documentation of federal spending and adjustments related thereto, testing over the Foster Care Program at the County’s Department of Job and Family Services identified a manual adjustment that was submitted which duplicated an actual expenditure, totaling $37,807 that was improperly charged to this grant. This led to actual questioned costs of $37,807. These types of errors could result in a loss of funding. The County Department of Job and Family Services should establish control procedures to ensure data entered for reimbursement is accurate and that if these are adjustments being made, that they are not duplicating any already submitted expenditures.
Finding 2024-003
2 CFR § 300.1 gives regulatory effect to the Office of Management and Budget Guidance in 2 CFR part 200 for the Department of Health and Human Services and has codified the text with HHS-specific amendments in 45 CFR part 75. 45 CFR § 75.403 states, in part, that costs be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles and be adequately documented. Due to the lack of adequate controls over the documentation of federal spending and adjustments related thereto, testing at the County’s Department of Job and Family Services identified a manual adjustment that was submitted which duplicated an actual expenditure, totaling $32,815 that was improperly charged to the Adoption Assistance Federal Program (AL # 93.659). This led to actual questioned costs of $32,815. These types of errors could result in a loss of funding. The County Department of Job and Family Services should establish control procedures to ensure data entered for reimbursement is accurate and that if these are adjustments being made, that they are not duplicating any already submitted expenditures.