Finding 1156798 (2024-002)

Finding Type: Noncompliance with major program requirements Title and CFDA Number of Federal Program: 93.667 - Title XX Social Services Block Grant Program Criteria or Specific Requirement: L. Reporting - Franklin County Department of Job and Family Services (the pass-through grantor) requires submission of monthly invoicing within15 days of each month-end. Additionally, the submission of quarterly State Outcome Reports is required under the subaward agreement. Condition: Two monthly invoices were identified as being filed with the pass-through grantor after the deadline. No State Outcome Reports were submitted. Cause: Resource constraints and lack of timeliness in the Association’s cost reconciliation process. The requirement to submit quarterly State Outcome Reports was informally waived by the pass-through grantor. Effect or Potential Effect: Failure to submit reports timely causes the Association to be out of compliance with grant requirements. Questioned Costs: None. Identification as a Repeat Finding: N/A - this was not reported as a finding in the 2023 audit report. Context: For two out of four monthly invoices tested, the Organization did not submit within the required 15-day timeframe. No State Outcome Reports were submitted as this requirement was informally waived. Recommendation: All requested reports should be submitted in accordance with the grant requirements outlined in the underlying agreement. Though the pass-through grantor provided an informal extension of due date for the monthly invoices and a waiver of requirements for all State Outcome Reports, we recommend the Association obtain formal amendments for any exceptions from grant provisions to minimize the risk of uncertainty. Views of Responsible Officials and Planned Corrective Action: Management acknowledges the finding and recommendation. The Association will ensure that appropriate resources will be allocated to allow for timely reporting and will make every reasonable effort to obtain formal amendments for any exceptions from grant provisions moving forward.