FAC Explorer

Audit 389578

FY End
2025-06-30
Total Expended
$3.07M
Findings
1
Programs
5
Organization: Wood County Children's Services Association (OH)
Year: 2025 Accepted: 2026-02-27
Auditor: CLIFTONLARSONALLEN LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1175690 2025-003 Material Weakness Yes I

Programs

ALN Program Spent Major Findings
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $2.65M Yes 1
93.778 MEDICAL ASSISTANCE PROGRAM $183,467 Yes 0
93.590 COMMUNITY-BASED CHILD ABUSE PREVENTION GRANTS $95,729 Yes 0
93.667 SOCIAL SERVICES BLOCK GRANT $71,383 Yes 0
93.958 BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES $70,722 Yes 0

Contacts

Name Title Type
YPVDH6U4SCL8 Sydney Falk Auditee
4193527588 Diann Stretten Auditor
No contacts on file

Notes to SEFA

BASIS OF PRESENTATION The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of Wood County Children's Services Association under programs of the federal government for the year ended June 30, 2025. The information in this Schedule is presented 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 present only a selected portion of the operations of the Center, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Center.
This Schedule includes expenditures of Coronavirus State or Local Fiscal Recovery Funds of $2,646,789 for the year ended June 30, 2025. These funds are included in the amount of $6,646,703, which are presented on the statement of financial position as a forgivable mortgage payable, in accordance with GAAP due to the nature of the agreement with the pass-through agency, Wood County ADAMHS Board.

Finding Details

Finding 2025-003
Federal Agency: Department of Treasury Federal Program: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Pass-Through Agency: Wood County ADAMH Board Award Period: May 8, 2024 – September 29, 2026 Type of Finding: Significant Deficiency in Internal Control Over Compliance and Other Matter Criteria or Specific Requirement: Uniform Guidance (2 CFR Part 200.510) provides requirements over procurement and suspension & debarment for grantees when entering into contracts funded by federal programs. Questioned Costs: None Condition: No suspension and debarment exclusion check was performed for one of the two contractors paid with funds under the federal program. Cause: No formal procurement and suspension and debarment policies were in place for the year under audit. Context: Of the two contracts entered into for the program, suspension and debarment checks were not performed for one of the two contractors. Effect: Federal funds could have been paid to a federally suspended and debarred entity. Per review of the federal suspension and debarred list, both entities contracted with under the grant are not suspended or debarred. Repeat Finding: No Recommendation: Implementation of a formal procurement and suspension and debarment policy that includes procedures over review of the federal suspension and debarred listing, that is in compliance with the Uniform Guidance. Procurement policy should include general procurement standards as described by the Uniform Guidance, that include standards on conduct covering conflicts of interest; method of procurement for micro-purchases, small purchases, sealed bids, and proposals; and all other criteria as outlined in 2CFR 200.318 through 200.327. Views of Responsible Officials and Planned Corrective Actions: Management will develop and implement a procurement policy that is in compliance with the Uniform Guidance.