FAC Explorer

Audit 411161

FY End
2025-12-31
Total Expended
$10.51M
Findings
2
Programs
31
Organization: Pickaway County (OH)
Year: 2025 Accepted: 2026-09-16
Auditor: CLARK SCHAEFER HACKETT

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1229920 2025-002 Material Weakness Yes L
1229921 2025-002 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $3.11M Yes 1
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $1.29M Yes 0
93.778 GRANTS TO STATES FOR MEDICAID $730,596 Yes 0
93.563 CHILD SUPPORT SERVICES $528,361 Yes 0
14.239 HOME INVESTMENT PARTNERSHIPS PROGRAM $514,035 Yes 0
93.658 FOSTER CARE TITLE IV-E $487,799 Yes 0
93.667 SOCIAL SERVICES BLOCK GRANT $346,772 Yes 0
20.205 HIGHWAY PLANNING AND CONSTRUCTION $316,117 Yes 0
93.659 ADOPTION ASSISTANCE $276,603 Yes 0
84.181 SPECIAL EDUCATION-GRANTS FOR INFANTS AND FAMILIES $224,575 Yes 0
10.561 STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $179,657 Yes 0
17.258 WIOA ADULT PROGRAM $130,732 Yes 0
17.259 WIOA YOUTH ACTIVITIES $82,456 Yes 0
14.228 COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII $75,000 Yes 0
93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT $70,370 Yes 0
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $68,952 Yes 0
97.067 HOMELAND SECURITY GRANT PROGRAM $58,714 Yes 0
16.575 CRIME VICTIM ASSISTANCE $53,731 Yes 0
93.472 TITLE IV-E PREVENTION PROGRAM $52,691 Yes 0
93.645 STEPHANIE TUBBS JONES CHILD WELFARE SERVICES PROGRAM $46,446 Yes 0
17.278 WIOA DISLOCATED WORKER FORMULA GRANTS $35,512 Yes 0
93.556 MARYLEE ALLEN PROMOTING SAFE AND STABLE FAMILIES PROGRAM $29,358 Yes 0
16.607 BULLETPROOF VEST PARTNERSHIP PROGRAM $15,552 Yes 0
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $11,162 Yes 0
20.219 RECREATIONAL TRAILS PROGRAM $8,918 Yes 0
20.608 MINIMUM PENALTIES FOR REPEAT OFFENDERS FOR DRIVING WHILE INTOXICATED $7,680 Yes 0
17.207 EMPLOYMENT SERVICE/WAGNER-PEYSER FUNDED ACTIVITIES $7,369 Yes 0
93.674 JOHN H. CHAFEE FOSTER CARE PROGRAM FOR SUCCESSFUL TRANSITION TO ADULTHOOD $3,971 Yes 0
97.137 STATE AND LOCAL CYBERSECURITY GRANT PROGRAM TRIBAL CYBERSECURITY GRANT PROGRAM $3,190 Yes 0
93.747 ELDER ABUSE PREVENTION INTERVENTIONS PROGRAM $3,075 Yes 0
17.245 TRADE ADJUSTMENT ASSISTANCE $84 Yes 0

Contacts

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

Notes to SEFA

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, 2025. 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.
The County passes certain federal awards received from Area 20/21 Workforce Investment Board, the Public Children Services Association of Ohio, the Ohio State University, and the Ohio Department of Job and Family Services 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 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 award’s performance goals.
The federal loan programs listed subsequently are administered directly by the County, and balances and transactions relating to these programs are included in the County’s basic financial statements. Loans outstanding at the beginning of the year and loans made during the year are included in the federal expenditures presented in the Schedule. The current cash balance on the County’s local program income account as of December 31, 2025 is $103,077.
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 2025-002
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 reports. The County had late quarterly report submissions. Context: During our review of the quarterly project and expenditure reports, we noted the County incorrectly reported themselves as subrecipients and two subawards that were expenditures of theCounty. Additionally, during our review of the quarterly project and expenditure reports, we noted that the County had two late submissions. Effect: The County was not in compliance with reporting requirements in 2025. 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.