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Audit 40211

FY End
2022-12-31
Total Expended
$8.71M
Findings
4
Programs
27
Organization: Pickaway County (OH)
Year: 2022 Accepted: 2023-08-20
Auditor: Clark Schaefer Hackett

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
46154 2022-001 Material Weakness Yes I
46155 2022-002 Significant Deficiency Yes L
622596 2022-001 Material Weakness Yes I
622597 2022-002 Significant Deficiency Yes L

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.38M Yes 2
93.558 Temporary Assistance for Needy Families $1.38M Yes 0
20.106 Airport Improvement Program $1.25M Yes 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $1.22M Yes 0
93.658 Foster Care_title IV-E $715,313 - 0
93.778 Medical Assistance Program $618,757 - 0
93.563 Child Support Enforcement $570,788 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $246,947 - 0
93.659 Adoption Assistance $141,870 - 0
17.259 Wia Youth Activities $102,910 - 0
93.087 Enhance Safety of Children Affected by Substance Abuse $86,045 - 0
97.042 Emergency Management Performance Grants $75,873 - 0
17.258 Wia Adult Program $71,888 - 0
93.556 Promoting Safe and Stable Families $63,493 - 0
93.575 Child Care and Development Block Grant $53,243 - 0
93.788 Opioid Str $50,113 - 0
16.575 Crime Victim Assistance $45,353 - 0
20.205 Highway Planning and Construction $39,254 - 0
93.667 Social Services Block Grant $35,323 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $28,215 - 0
17.278 Wia Dislocated Worker Formula Grants $19,777 - 0
14.239 Home Investment Partnerships Program $16,589 - 0
17.207 Employment Service/wagner-Peyser Funded Activities $7,174 - 0
16.607 Bulletproof Vest Partnership Program $6,322 - 0
20.600 State and Community Highway Safety $2,049 - 0
17.245 Trade Adjustment Assistance $1,120 - 0
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated $743 - 0

Contacts

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

Notes to SEFA

Title: 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 auditee did not use the de minimis cost rate. 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, 2022. 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: 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 auditee did not use the de minimis cost rate. The County passes certain federal awards received from Area 20/21 Workforce Investment Board, thePublic Children Services Association of Ohio, the Ohio State University, and the Ohio Department of Joband Family Services to other governments or not-for-profit agencies (subrecipients). As Note Bdescribes, 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 awards performance goals.
Title: COMMUNITY DEVELOPMENT BLOCK GRANT (CDBG) and HOME INVESTMENT PARTNERSHIPS P 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 auditee did not use the de minimis cost rate. The federal loan programs listed subsequently are administered directly by the County, and balances andtransactions relating to these programs are included in the Countys basic financial statements. Loansoutstanding at the beginning of the year and loans made during the year are included in the federalexpenditures presented in the Schedule. The current cash balance on the Countys local program incomeaccount as of December 31, 2022 is $76,937.
Title: 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 auditee did not use the de minimis cost rate. Certain Federal programs require the County to contribute non-Federal funds (matching funds) to supportthe Federally-funded programs. The County has met its matching requirements. The Schedule does notinclude the expenditure of non-Federal matching funds.

Finding Details

Finding 2022-001
ALN 21.027 U.S. Department of Treasury Criteria: The U.S. Department of Treasury established procurement requirements for local governments as outlined in sections 602(c) and 603(c) of the Act and Treasury?s Interim Final Rule. These requirements established procurement procedures for Coronavirus State and Local Fiscal Recovery Fund (SLFRF) expenditures to comply with 2 CFR 200.321 ? 200.323. Condition: The County had a project that was subject to procurement requirements but was not competitively bid. Context: During our review of the SLFRF expenditures, we noted the County had $62,752 in expenditures for a broadband improvement project subject to procurement requirements that was not procured in accordance with Uniform Guidance. Effect: $62,752 of expenditures are considered questioned costs due to being paid on a contract that was not in compliance with procurement requirements. Cause: Lack of sufficient internal controls over the procurement requirements of the SLFRF program. Recommendation: We recommend the County enhance its internal controls over procurement to meet the requirements of the SLFRF program by implementing procurement policies and procedures that comply with procurement standards outlined in the Uniform Guidance.
Finding 2022-002
ALN 21.027 U.S. Department of Treasury 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 report. Context: During our review of the quarterly project and expenditure report, we noted the County incorrectly reported themselves as subrecipients and two subawards that were expenditures of the County. Effect: The County was not in compliance with reporting requirements in 2022. 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 2022-001
ALN 21.027 U.S. Department of Treasury Criteria: The U.S. Department of Treasury established procurement requirements for local governments as outlined in sections 602(c) and 603(c) of the Act and Treasury?s Interim Final Rule. These requirements established procurement procedures for Coronavirus State and Local Fiscal Recovery Fund (SLFRF) expenditures to comply with 2 CFR 200.321 ? 200.323. Condition: The County had a project that was subject to procurement requirements but was not competitively bid. Context: During our review of the SLFRF expenditures, we noted the County had $62,752 in expenditures for a broadband improvement project subject to procurement requirements that was not procured in accordance with Uniform Guidance. Effect: $62,752 of expenditures are considered questioned costs due to being paid on a contract that was not in compliance with procurement requirements. Cause: Lack of sufficient internal controls over the procurement requirements of the SLFRF program. Recommendation: We recommend the County enhance its internal controls over procurement to meet the requirements of the SLFRF program by implementing procurement policies and procedures that comply with procurement standards outlined in the Uniform Guidance.
Finding 2022-002
ALN 21.027 U.S. Department of Treasury 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 report. Context: During our review of the quarterly project and expenditure report, we noted the County incorrectly reported themselves as subrecipients and two subawards that were expenditures of the County. Effect: The County was not in compliance with reporting requirements in 2022. 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.