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Views of responsible officials and planned corrective actions: The District will implement procedures in the 22-23 fiscal year to correct this compliance issue. District staff will follow procedures to verify that the District is not using vendors who are either suspended or debarred by the federal ...
Views of responsible officials and planned corrective actions: The District will implement procedures in the 22-23 fiscal year to correct this compliance issue. District staff will follow procedures to verify that the District is not using vendors who are either suspended or debarred by the federal government, using the SAM.gov website. The following language has been communicated to CUSD staff and added to the District?s Business Users Guidelines Document. To process a requisition using Federal Monies (resource codes 3000-5999), staff shall perform the following procedures: Non-federal entities are subject to the non-procurement debarment and suspension regulations. These regulations restrict awards, sub-awards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities (2 CFR 200.213). To check if a vendor is disbarred or suspended: a. Go to the website at www.sam.gov (you do not need to register). b. Verify the status of the vendor by performing the following: ? Click on the search records icon on the top left. ? Use the "quick search" box and enter the vendor's name (leave remaining classifications blank) c. Click search at the bottom of the web page. d. Print a copy of the search results including if results were not found. e. If the vendor is not debarred, note on the requisition and / or contract if applicable, that the vendor has been checked in the SAM system and is not debarred. Include a copy of the printed page with the requisition. f. If a vendor search produces no results, print the page and attach as supporting documentation to the requisition. Note on the requisition and / or contract is applicable that the vendor has been checked in the SAM system. ? The District is prohibited from doing business with a vendor or individual that is debarred or suspended.
Recommendation: Training of staff should be performed to bring the staff up to date with the implementation of all residual receipts compliance requirements. Action Taken: The Organization will request approval from HUD to pay back the excess residual receipt balance.
Recommendation: Training of staff should be performed to bring the staff up to date with the implementation of all residual receipts compliance requirements. Action Taken: The Organization will request approval from HUD to pay back the excess residual receipt balance.
View Audit 49550 Questioned Costs: $1
Recommendation: Staff training should be performed to bring the staff up to date with the implementation of all replacement reserve compliance requirements. Action Taken: The Organization will insure that all missed and future monthly deposits to the reserve for replacement account are made in accor...
Recommendation: Staff training should be performed to bring the staff up to date with the implementation of all replacement reserve compliance requirements. Action Taken: The Organization will insure that all missed and future monthly deposits to the reserve for replacement account are made in accordance with their required monthly amount.
View Audit 49550 Questioned Costs: $1
Recommendation: Training of staff should be performed to bring the staff up to date with the implementation of all EIV system compliance requirements. Action Taken: Lorien Homes, Inc. did not retain EIV information because in their opinion they had more current and detailed information on clients' f...
Recommendation: Training of staff should be performed to bring the staff up to date with the implementation of all EIV system compliance requirements. Action Taken: Lorien Homes, Inc. did not retain EIV information because in their opinion they had more current and detailed information on clients' financial status than EIV provided, however, Prologue will retain the EIV information in the tenant file as required.
Recommendation: In conjunction with Lorien Homes, Inc. and their local HUD field office, it was determined that the related party should invoice the Organization for project expenses on a monthly basis. In turn, Lorien Homes, Inc. should pay the invoice amount on a monthly basis. Action Taken: The a...
Recommendation: In conjunction with Lorien Homes, Inc. and their local HUD field office, it was determined that the related party should invoice the Organization for project expenses on a monthly basis. In turn, Lorien Homes, Inc. should pay the invoice amount on a monthly basis. Action Taken: The auditors have worked with the auditee in conjunction with their local HUD field office to determine a course of action. All parties agreed with the recommendation to avoid unauthorized distributions.
View Audit 49550 Questioned Costs: $1
Finding 2022-001: Lack of Segregation of Duties Repeat of Finding 2021-001 Criteria: Internal controls should be in place that provides reasonable assurance that individuals have access to only one phase of the accounting process. Condition: There is a lack of segregation of duties related to...
Finding 2022-001: Lack of Segregation of Duties Repeat of Finding 2021-001 Criteria: Internal controls should be in place that provides reasonable assurance that individuals have access to only one phase of the accounting process. Condition: There is a lack of segregation of duties related to the payroll function. Cause: The same person performs tasks, which under ideal situations, should be segregated from each other. Effect: Because of the lack of segregation of duties, the accounting records may be misstated. Recommendation: The District board and management should rely more heavily on their direct knowledge of the District's operations and day-to-day contact with employees to control and safeguard assets. Management's Response: Although some segregation of duties issues exist due to the limited number of personnel, management believes that certain controls are in place to mitigate these issues, such as a review of bank reconciliation, payroll reports and journal entries by the administrator, other members of management and/or Board of Education members who possess the skills, knowledge and experience related to these processes to identify and correct errors.
Recommendation: The College should review the reporting requirements and implement procedures to ensure that all required reports are issued / posted in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to findi...
Recommendation: The College should review the reporting requirements and implement procedures to ensure that all required reports are issued / posted in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: A review of the Department of Education?s reporting requirements for the HEERF Student funding has been completed, by all parties involved. The missing reports are finalized and posted to the College?s internet. The Financial Aid and Financial Services-Grants departments will monitor communication from the Dept of Ed, sharing information received by each, thereby ensuring future reporting requirements are fulfilled. Name(s) of the contact person(s) responsible for corrective action: Christian Zimmerman Planned completion date for corrective action plan: April 20, 2022
2022-003 Procurement Policy Auditor Recommendation We recommend that the District adopt a written procurement policy to ensure that the federal program compliance requirements are being followed. Corrective Action Plan (CAP) 1. Explanation of Disagreement with Audit Finding There is no disagreeme...
2022-003 Procurement Policy Auditor Recommendation We recommend that the District adopt a written procurement policy to ensure that the federal program compliance requirements are being followed. Corrective Action Plan (CAP) 1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Action Planned in Response to Finding Rich Schneider (Superintendent) will ensure the adoption of a written procurement policy to ensure that the federal program compliance requirements are being followed. 3. Official Responsible for Insuring CAP Rich Schneider is the official responsible for insuring corrective action of the deficiency. 4. Planned Completion Date for CAP This plan will be implemented immediately. 5. Plan to Monitor Completion of CAP Rich Schneider will be monitoring this plan.
2022-002 Controls over Compliance of Federal Programs Auditor Recommendation We recommend that the District establish appropriate controls to ensure compliance in regard to the compliance requirements of federal programs. Corrective Action Plan (CAP) 1. Explanation of Disagreement with Audit Find...
2022-002 Controls over Compliance of Federal Programs Auditor Recommendation We recommend that the District establish appropriate controls to ensure compliance in regard to the compliance requirements of federal programs. Corrective Action Plan (CAP) 1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Action Planned in Response to Finding Rich Schneider (Superintendent) will ensure the establishment of appropriate controls to ensure compliance in regard to federal program compliance requirements. 3. Official Responsible for Insuring CAP Rich Schneider is the official responsible for insuring corrective action of the deficiency. 4. Planned Completion Date for CAP This plan will be implemented immediately. 5. Plan to Monitor Completion of CAP Rich Schneider will be monitoring this plan.
2022-003 Payroll Rates Approval Documentation Federal Program ? Emergency Solutions Grants Program Assistance Listing # 14.231 Significant Deficiency Category of Finding ? Allowable Costs/Cost Principles Name of contact person ? Laura Straw, Director of Finance Corrective action ? Management ha...
2022-003 Payroll Rates Approval Documentation Federal Program ? Emergency Solutions Grants Program Assistance Listing # 14.231 Significant Deficiency Category of Finding ? Allowable Costs/Cost Principles Name of contact person ? Laura Straw, Director of Finance Corrective action ? Management has reviewed the current practice for approval of raises and are implementing a new payroll system that will have authorizations built into the software which will correct this issue. Completion date ? Management and the Board of Directors implemented the above as of December 25, 2022.
Finding 2022-002 ? Allocation of Costs Based on Estimates Federal Program ? Emergency Solutions Grants Program Assistance Listing # 14.231 Significant Deficiency Category of Finding ? Allowable Costs/Cost Principles Name of contact person ? Laura Straw, Director of Finance Corrective action ? Aga...
Finding 2022-002 ? Allocation of Costs Based on Estimates Federal Program ? Emergency Solutions Grants Program Assistance Listing # 14.231 Significant Deficiency Category of Finding ? Allowable Costs/Cost Principles Name of contact person ? Laura Straw, Director of Finance Corrective action ? Agate is aware of the Uniform guidance regulations and will follow them in the future. The Director of Finance has implemented changes to allow for adjustments to actual periodically throughout the fiscal year and at year end to accurately account for the distribution of allocations based on actual costs. Additionally, a new accounting system that includes a module to allocate indirect costs was implemented in fiscal year 2023. Completion date ? Management and the Board of Directors implemented the above as of December 2022.
2022-001 Audit Adjustments and Oversight of the Financial Reporting Process Material Weaknesses Name of contact person ? Laura Straw, Director of Finance Corrective action ? Agate hired a new Finance Director during the year who was learning the intricacies of the Organization through year-end...
2022-001 Audit Adjustments and Oversight of the Financial Reporting Process Material Weaknesses Name of contact person ? Laura Straw, Director of Finance Corrective action ? Agate hired a new Finance Director during the year who was learning the intricacies of the Organization through year-end. During this she discovered that the entries from the merger were missing but did not have all the necessary information to adjust the financials. By the end of the audit, she had a thorough understanding of the Organization and is aware of what adjustments need to be made going forward. Completion date ? Management and the Board of Directors implemented the above as of December 2022.
Elementary and Secondary School Emergency Relief Fund Wage Rate Requirements Elementary and Secondary School Relief Fund ? Assistance Listing No. 84.425 Recommendation: CLA recommends the District implement controls for monitoring third party contractors when the contractors are responsible for comp...
Elementary and Secondary School Emergency Relief Fund Wage Rate Requirements Elementary and Secondary School Relief Fund ? Assistance Listing No. 84.425 Recommendation: CLA recommends the District implement controls for monitoring third party contractors when the contractors are responsible for compliance requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: District will obtain all the certified payroll information, confirm review by CESA or whoever the construction manager is and note on the copy of the invoice that certified payrolls for x dates were received by the District and kept in a project folder on the network drive. Name(s) of the contact person(s) responsible for corrective action: Lisa Miller Planned completion date for corrective action plan: Ongoing
Elementary and Secondary School Emergency Relief Fund Segregation of Duties Elementary and Secondary School Relief Fund ? Assistance Listing No. 84.425 Recommendation: CLA recommends the District review its grant disbursement process to ensure that there is adequate segregation of duties in regards ...
Elementary and Secondary School Emergency Relief Fund Segregation of Duties Elementary and Secondary School Relief Fund ? Assistance Listing No. 84.425 Recommendation: CLA recommends the District review its grant disbursement process to ensure that there is adequate segregation of duties in regards to initiating, authorizing, reviewing for grant allowability and approving purchases when purchase orders are not required, along with adding controls to ensure that the item purchased was received by the District. We also recommend the District review its payroll process and identify payroll tasks that could be reassigned to other district personnel or consider implementing additional review procedures specifically focused on payroll and related fringe benefit costs claimed on federal and state grants. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We continue to look for ways to segregate duties and will improve on the review process for grants but with the current financial situation, additional staff cannot be added. Name(s) of the contact person(s) responsible for corrective action: Lisa Miller Planned completion date for corrective action plan: Ongoing
Child Nutrition Cluster Procurement Segregation of Duties Child Nutrition Cluster ? Assistance Listing No. 10.553, 10.555, 10.559 Recommendation: CLA recommends the District review its procurement process to ensure that there is adequate segregation of duties in regards to initiating, authorizing, r...
Child Nutrition Cluster Procurement Segregation of Duties Child Nutrition Cluster ? Assistance Listing No. 10.553, 10.555, 10.559 Recommendation: CLA recommends the District review its procurement process to ensure that there is adequate segregation of duties in regards to initiating, authorizing, reviewing for grant allowability and approving micro purchases, along with adding controls to ensure that the item purchased was received by the District. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We continue to look for ways to segregate duties and will improve on the review process for grants but with the current financial situation, additional staff cannot be added. Name(s) of the contact person(s) responsible for corrective action: Lisa Miller Planned completion date for corrective action plan: Ongoing
Child Nutrition Cluster Reporting Child Nutrition Cluster ? Assistance Listing No. 10.553, 10.555, 10.559 Recommendation: CLA recommends the District implement a review procedure over reimbursement requests where someone other than the preparer reviews the claim to ensure counts agree back to suppor...
Child Nutrition Cluster Reporting Child Nutrition Cluster ? Assistance Listing No. 10.553, 10.555, 10.559 Recommendation: CLA recommends the District implement a review procedure over reimbursement requests where someone other than the preparer reviews the claim to ensure counts agree back to supporting documentation prior to the reimbursement request being filed with the granting agency. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We continue to look for ways to segregate duties and will implement a review procedure for reimbursement requests. Name(s) of the contact person(s) responsible for corrective action: Lisa Miller Planned completion date for corrective action plan: Ongoing
Finding No. 2022-002: Controls Over Student Financial Assistance ? Disbursements to Students Condition: During our testing it was noted that three (3) students? refunds were not processed within the required 14 days. Plan: John A. Logan College (JALC) concurs with Finding No. 2022-002. The Bur...
Finding No. 2022-002: Controls Over Student Financial Assistance ? Disbursements to Students Condition: During our testing it was noted that three (3) students? refunds were not processed within the required 14 days. Plan: John A. Logan College (JALC) concurs with Finding No. 2022-002. The Bursar Office staff has been made aware of the condition and have implemented procedures to avoid this situation in the future. The Bursar Office has created a report to identify all refunds regardless of amount or semester and now runs this report on a weekly basis. Refund amounts are then sent out within the 14-day time period. Anticipated Date of Completion: November 2022 Name of Contact Person: Stacy Buckingham, Vice-President of Business Services and CFO
Finding No. 2022-001: Controls Over Student Financial Assistance Special Tests and Provisions ? Enrollment Reporting Condition: During the compliance testing of ?Special Tests and Provisions? requirements related to Enrollment Reporting, we noted the following exceptions: ? Two (2) students wer...
Finding No. 2022-001: Controls Over Student Financial Assistance Special Tests and Provisions ? Enrollment Reporting Condition: During the compliance testing of ?Special Tests and Provisions? requirements related to Enrollment Reporting, we noted the following exceptions: ? Two (2) students were reported as dropped when they should have been reported as withdrawn. ? One (1) student was missed being reported to the Clearinghouse. Plan: Two (2) students withdrew during the 100% refund period but were reported as dropped in our Enrollment Reporting. The College has implemented a process to always record a last date of attendance even when a student withdraws prior to the census date and receives a full refund. If a student never attended, the day prior to the start of the term is recorded. If a student attends even one class period, that date is recorded in the student information system where financial aid can use the date in their return of funds calculation. The other exception was a student who was incorrectly classified in the student information system and was therefore not included in the National Student Clearinghouse file. Reports have been created to ensure students with undergraduate enrollment for the term are accurately coded in the system in order to be included in National Student Clearinghouse enrollment files for the term. Anticipated Date of Completion: October 2022 Name of Contact Person: Melanie Pecord, Provost
Identifying Number: 2022-002: Special Test ? Wage Rate Requirement Finding: Nonfederal entities shall include in their construction contracts subject to the Wage Rate Requirements (which still may be referenced as the Davis-Bacon Act) a provision that the contractor or subcontract comply with those ...
Identifying Number: 2022-002: Special Test ? Wage Rate Requirement Finding: Nonfederal entities shall include in their construction contracts subject to the Wage Rate Requirements (which still may be referenced as the Davis-Bacon Act) a provision that the contractor or subcontract comply with those requirements and the DOL regulations (29 CFR Part 5, Labor Standards Provisions Applicable to Contacts Governing Federally Financed and Assisted Construction). This includes a requirement for the contractor or subcontractor to submit to the nonfederal entity weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payrolls) (29 CFR sections 5.5 and 5.6; the A-102 Common Rule (section 36(i)(5)); OMB Circular A-110 (2 CFR Part 215, Appendix A, Contract Provisions); 2 CFR Part 176, Subpart C; and 2 CFR section 200.326). The School Board did not have adequate internal controls in place to verify this compliance requirement for this particular award prior to funds being spent. School Board employees were unaware the Wage Rate Requirement was applicable for this program. Corrective Action Taken or Planned: The policy on the Uniform Grant Guidance for federal grants will be updated to be more clear on the requirements. Also, the CFO will communicate the requirements to ensure all employees responsible for federally sourced funds are adequately trained. Anticipated Implementation Date: March 1, 2023 Responsible person: Cheryl Mast
View Audit 47051 Questioned Costs: $1
Auditor Description of Condition and Effect: The District was unable to provide evidence of allowable costs/cost principles and internal controls compliance as follows: Of the 21 payroll transactions selected for testing, the District was unable to provide documentation for eight of those charges. O...
Auditor Description of Condition and Effect: The District was unable to provide evidence of allowable costs/cost principles and internal controls compliance as follows: Of the 21 payroll transactions selected for testing, the District was unable to provide documentation for eight of those charges. Of the 21 payroll transactions selected for testing, the District identified that one individual had been charged to the grant in excess of their actual payroll for the year. As a result of this condition, the District does not have appropriate payroll support for nine of the transactions charged to the grant. Auditor Recommendation: We recommend the District limit payroll charged to federal programs to costs that are supported by documentation that is allowable under federal cost principles and its own policies and procedures. Corrective Action: The District will work with its auditors to ensure that future charges to grants are for allowable costs and supported by documentation as prescribed under Uniform Guidance. Responsible Person: Lawrence Miller (Director of Finance and Business Operations) Anticipated Completion Date: June 30, 2023
View Audit 46061 Questioned Costs: $1
Auditor Description of Condition and Effect: The District was unable to provide evidence of allowable costs/cost principles and internal controls compliance as follows: Evidence of an independent review was not documented for 16 out of 40 disbursements selected for testing. The District could not pr...
Auditor Description of Condition and Effect: The District was unable to provide evidence of allowable costs/cost principles and internal controls compliance as follows: Evidence of an independent review was not documented for 16 out of 40 disbursements selected for testing. The District could not provide any supporting documentation for costs charged on 3 out of 40 disbursements selected for testing. The District is at increased risk of unallowable costs being charged to federal programs without being detected by its internal controls. Auditor Recommendation: We recommend the District follow its internal control policies and procedures that require independent review of all disbursement transactions. Corrective Action: The District will work with its auditors to ensure that future charges to grants are for allowable costs and supported by documentation as prescribed under Uniform Guidance. Responsible Person: Lawrence Miller (Director of Finance and Business Operations) Anticipated Completion Date: June 30, 2023
View Audit 46061 Questioned Costs: $1
The Family Health Council of Central PA Inc. sent each provider a confirmation of all state and federal funds paid to them, which included the CFDA number, source of funds, description, contract number, and amount paid. Before finalized the FY 2023 sub-awards, fiscal staff reviewed the sub-awards an...
The Family Health Council of Central PA Inc. sent each provider a confirmation of all state and federal funds paid to them, which included the CFDA number, source of funds, description, contract number, and amount paid. Before finalized the FY 2023 sub-awards, fiscal staff reviewed the sub-awards and met with management and contract compliance staff to ensure that FHCCP?s FY 2023 sub-awards are in compliance with the Uniform Guidance.
Views of Responsible Officials and Planned Corrective Actions: The Department of Human Services is in agreement with the findings related to missing application/renewal forms for the 3 noted cases. Since receipt of the clarification from the state regarding Medicaid record retention, staff have been...
Views of Responsible Officials and Planned Corrective Actions: The Department of Human Services is in agreement with the findings related to missing application/renewal forms for the 3 noted cases. Since receipt of the clarification from the state regarding Medicaid record retention, staff have been informed to retain all documents used in determining eligibility for the life of an active case. To prevent inadvertent removal of these documents, procedures have been put in place to ensure required materials are maintained during the transition of older paper case records to a paperless format within the Virginia Case Management System (VaCMS). A case purging checklist procedure was implemented in September 2020. The checklist was created to assist staff in ensuring that required documents are maintained and submitted for scanning to the electronic record. Case record materials for Medicaid began being scanned into the VaCMS/DMIS system at application in 2015 so there is less of a chance that cases established after that time will be missing an application or other required documents. The case purging checklist procedure implemented in September 2020 continues to be a requirement as cases are transitioned to an electronic record in the Virginia Case Management System (VaCMS). In an effort to prevent further findings related to this issue, staff were instructed to ensure all required documents are present in the system, including an application, as part of the manual Medicaid renewal process. Since the Federal Public Health Emergency (PHE) related to COVID-19 began in March 2020 state procedures regarding the completion of Medicaid renewals and actions have been modified. To ensure Medicaid recipients did not lose or have a reduction in coverage during the PHE they were not penalized for failure to complete the Medicaid renewal process and beginning in March 2021 the state called for localities to cease processing Medicaid renewals entirely. Therefore, while staff handled the unprecedented increase in applications and cases for all benefit programs, they were not completing the Medicaid renewal process and as a result reviewed less cases for missing documents including applications during this period. As of December 2021 the state Medicaid program continues to operate under these modified procedures. In order to ensure the application review process continues staff have been advised to evaluate for required Medicaid applications when completing any case action on any benefit program (not just a Medicaid case action). Monthly supervisor monitoring will include monitoring for compliance with this procedure. In addition, for cases that are automatically renewed through the exparte process, with no intervention from staff, available state exparte reports continue to be utilized to identify cases that may not contain an application. For these cases staff will request new/renewal applications to bring the case into compliance. The monthly exparte reports contain thousands of cases so the expectation is that not all cases are able to be assessed through this process. Responsible Officials: Lisa Calloway, Chief of Eligibility Anticipated Completion Date: Due to the volume of Medicaid cases, correction of this issue will be ongoing. The above processes will be continued as necessary to correct identified deficiencies. Monitoring for compliance will be performed on an ongoing basis.
Audit Finding Reference: Finding 2022-002 Planned Corrective Action: Easter Seals New Jersey agrees with the auditor?s findings. We are establishing new procedures that will strengthen communication between Finance and Program staff and have adopted controls with regards to obtaining, providing, and...
Audit Finding Reference: Finding 2022-002 Planned Corrective Action: Easter Seals New Jersey agrees with the auditor?s findings. We are establishing new procedures that will strengthen communication between Finance and Program staff and have adopted controls with regards to obtaining, providing, and reporting subaward reporting requirements in accordance with 2 CFR Chapter 1, Part 170. Name of Contact Person: Aleisha Hart, Chief Financial Officer, ahart@nj.easterseals.com, 732-955-8374 Anticipated complete date: Summer of 2023
Finding 48638 (2022-005)
Material Weakness 2022
Corrective Action Plan: A comprehensive review of the agency?s policy for federal drawdowns was completed in March 2022 and a revised drawdown process was created and implemented. The new process utilizes the VAP-0009 Unpaid Vouchers BI Cognos report to determine the amount needed to be drawn for e...
Corrective Action Plan: A comprehensive review of the agency?s policy for federal drawdowns was completed in March 2022 and a revised drawdown process was created and implemented. The new process utilizes the VAP-0009 Unpaid Vouchers BI Cognos report to determine the amount needed to be drawn for each individual grant. This new procedure allows for reconciliation of the amount needed to be drawn (unpaid) to the revenue deposit. If the Unpaid Vouchers report (VAP-0009) total for each grant does not match the requested drawdown, documentation will be provided on the backup documentation explaining the variance. In most cases, the variance is due to a refund received which reduces the amount needed to be drawn. Procedures have been updated to reflect these changes. Anticipated Completion Date for Corrective Action: Completed Contact Person Responsible for Corrective Action: Jennifer Biedenharn, Chief Financial Officer, Ohio Department of Development 77 South High Street, 27th floor, Columbus, Ohio, 43215 Phone: 614-995-4030, E-Mail Address: Jennifer.Biedenharn@development.ohio.gov
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