FAC Explorer

Finding 1156667 (2024-006)

Material Weakness Repeat Finding
Requirement
B
Questioned Costs
-
Year
2024
Accepted
2025-09-30
Audit: 369025
Organization: Adams County (OH)
Auditor: Millhuff-Stang CPA INC

AI Summary

  • Core Issue: The County Children Services department lacks written policies for cost allowability under 2 CFR 200.302(b)(7).
  • Impacted Requirements: Noncompliance with federal guidelines for spending Foster Care Title IV-E funds.
  • Recommended Follow-Up: Approve and implement necessary policies to ensure compliance with federal requirements.

Finding Text

2 CFR 200 outlines the following policies required for a County spending for Foster Care Title IV-E funds: • 2 CFR 200.302(b)(7) for determining the allowability of costs in accordance with Subpart E-Cost Principles; During testing we noted that the County Children Services department did not have sufficient written policies addressing the above requirement. Failure to adopt and implement policies could lead to noncompliance with federal requirements. We recommend the County approve and implement the above policies to ensure compliance with federal requirements.

Corrective Action Plan

The Children Service Department will seek legal advice on the implementation of a policy that meets the requirements set for in 2 CFR 200.302(b)(7) for determining the allowability of costs in accordance with Subpart E-Cost Principles.

Categories

Student Financial Aid Allowable Costs / Cost Principles

Other Findings in this Audit

  • 1156662 2024-003
    Material Weakness Repeat
  • 1156663 2024-003
    Material Weakness Repeat
  • 1156664 2024-004
    Material Weakness Repeat
  • 1156665 2024-004
    Material Weakness Repeat
  • 1156666 2024-005
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.778 Medical Assistance Program $1.35M
93.558 Temporary Assistance for Needy Families $1.34M
93.658 Foster Care Title IV-E $1.26M
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.18M
93.563 Child Support Services $904,159
20.205 Highway Planning and Construction $439,974
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $338,392
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $277,348
93.659 Adoption Assistance $243,431
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $147,726
16.738 Edward Byrne Memorial Justice Assistance Grant Program $138,874
93.575 Child Care and Development Block Grant $39,222
84.181 Special Education-Grants for Infants and Families $28,365
93.556 Marylee Allen Promoting Safe and Stable Families Program $25,561
93.645 Stephanie Tubbs Jones Child Welfare Services Program $24,544
23.002 Appalachian Area Development $19,169
93.667 Social Services Block Grant $8,350
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $7,292
90.404 Hava Election Security Grants $7,257
93.747 Elder Abuse Prevention Interventions Program $6,228
93.767 Children's Health Insurance Program $3,575
93.472 Title IV-E Prevention Program $80