Finding Text
45 CFR part 75 gives regulatory effect to the Department of Health and Human Services for 2 C.F.R. § 200.328 which states, unless otherwise approved by OMB, the Federal awarding agency must solicit only the OMB-approved governmentwide data elements for collection of financial information At time of publication, this consists of the Federal Financial Report (SF-245) or such future, OMB-approved, governmentwide data elements available from the OMB-designated standards lead. This information must be collected with the frequency required by the terms and conditions of the Federal award, but no less frequently than annually nor more frequently than quarterly except in unusual circumstances, for example where more frequent reporting is necessary for the effective monitoring of the Federal award or could significantly affect program outcomes, and preferably in coordination with performance reporting. The Federal awarding agency must use OMB-approved common information collections, as applicable, when providing financial and performance reporting information. Ohio Administrative Code 5101:9-7-29(C)(2)(c) states in part that the County Family Services Agency (CFSA) shall submit the completed quarterly financial statement to the Bureau of County Finance and Technical Assistance (BCFTA) no later than the tenth calendar day of the second month following the quarter the report represents for the following reporting periods: (iv) August tenth for April through June. The County's Subgrant agreement, G-2425-11-6104, with the Ohio Department of Job and Family Services (ODJFS) also states in part that as a subrecipient of the state of Ohio, the subgrantee must utilize a financial management system that meets the requirements established by ODJFS and use the ODJFS designated software programs to report financial and other data according to the standards established by ODJFS. Subgrantee will provide to ODJFS all program and financial reports and updates in accordance with the timeliness schedules, formats and other requirements established by ODJFS. The County submitted (4) quarterly JFS 02820 Reports; however possibly due to the failure of an existing control(s), one out of the four (twenty-five percent) Status Reports were submitted after the required due date. The reporting period of April, May, and June, which was due by August 10, was not submitted until August 15. Failure to submit reports by the required dates could adversely affect future grant awards. The County should monitor and implement a control system and/or additional procedures to ensure required reports are submitted in a timely manner.