Audit 409276

2 CFR § 2400.101 gives regulatory effect to the Department of Housing and Urban Development for 2 CFR § 200.328b which states “The Federal agency or pass-through entity must collect financial reports no less than annually. The Federal agency or pass-through entity may not collect financial reports more frequently than quarterly unless a specific condition has been implemented in accordance with § 200.208. To the extent practicable, the Federal agency or pass-through entity should collect financial reports in coordination with performance reports." 2 CFR § 2400.101 also gives regulatory effect to the Department of Housing and Urban Development for 2 CFR § 200.328c which states "The recipient or subrecipient must submit financial reports as required by the Federal award. Reports submitted annually by the recipient or subrecipient must be due no later than 90 calendar days after the reporting period. Reports submitted quarterly or semiannually must be due no later than 30 calendar days after the reporting period." The State of Ohio Community Development Block Grant (CDBG) Program Grant Agreements for the Village of Greenfield Tornado Sirens/ City of Hillsboro Parks, (B-F-22-1BG-1), , and the City of Hillsboro Hotel Project (B-E-21-1BG-1), state that the grantee shall submit the required reports in an adequate and timely fashion. Grantor shall provide a format for these reports and shall instruct Grantee on the proper completion of said reports. All report forms and requirements listed herein shall be provided by Grantor, but shall not be construed to limit Grantor in making additional and/or further requests, nor in the change or addition of detail to the items listed. The Grantee shall submit to Grantor a Status Report within 30 days of the request by Grantor. Repair Assistance/ Home Building (B-C-22-1BG-1) states that the Grantee shall submit to Grantor a Status Report with 15 days of the request by Grantor. Due to deficiencies in controls over the reporting of grants, the following conditions were noted: The County incorrectly reported expenses of $500,000 instead of $400,000 resulting in a variance of $100,000 when making a status report in Office of Community Development Enterprise Application Network (OCEAN) for one grant. Three of the four status reports tested (75%) were filed late as follows: For grant agreement B-F-22-1BG-1, the status report due date was October 31, 2024; however the status report was filed on September 15, 2025.For grant agreement B-E-21-1BG-1, the status report due date was January 15, 2025; however the status report was filed on February 13, 2025. For grant agreement B-C-22-1BG-1, the status report due date was October 31, 2024; however the status report was filed on November 15, 2025. Per BF-22-1BG-1 grant agreement, Final Performance Reports for Grantee’s program, as described in Attachment C: Reporting Requirements, must be submitted to Grantor by October 31, 2024. The final performance report was not was not submitted until August 19, 2025. Reporting errors could adversely affect future grant awards. The County should review and implement internal controls to help ensure correct amounts are reported and reports are submitted timely.