Finding Text
Finding Number: 2024-003 Assistance Listing Number and Title: AL # 21.027 Coronavirus State and Local Fiscal Recovery Funds Federal Award Identification Number / Year: 2022-AR-CVI-1159 Federal Agency: U.S. Department Of Treasury Compliance Requirement: Reporting Pass-Through Entity: Ohio Department of Public Safety Repeat Finding from Prior Audit? No Prior Audit Finding Number: N/A Noncompliance and Material Weakness 2 CFR § 1000.10 gives regulatory effect to Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, set forth at 2 CFR part 200 for the Department of Treasury. 2 CFR 200.329 provides the recipient and subrecipient are responsible for the oversight of the Federal award. The recipient and subrecipient must monitor their activities under Federal awards to ensure they are compliant with all requirements and meeting performance expectations. Monitoring by the recipient and subrecipient must cover each program, function, or activity. The Office of Criminal Justice Service (OCJS) Standard Subgrant Conditions Handbook provides all OCJS projects are required to submit Quarterly Subgrant Reports. This report must show actual expenditures, describe progress towards achieving objectives, and include supporting documentation (such as purchase orders, vouchers, invoices, payroll allocation reports, payroll summaries, time sheets, etc.) for expenditures. The reports shall be submitted no later than the last day of the month following the calendar quarter end. A report must be submitted every quarter, even when there has been zero expenditure or when a payment is not being requested. • The County submitted the quarterly report for the quarter ending March 31, 2024 for the COVID-19: Coronavirus State and Local Fiscal Recovery Funds AL# 21.027 Washington County Violence Interruption Project 2022ARCVI1159 with current expenditures of $63,918. Washington County accounting records for quarter ending March 31, 2024 had expenditures of $58,069, resulting in a variance of $5,849. • The County submitted the quarterly report for the quarter ending June 30, 2024 for the COVID-19: Coronavirus State and Local Fiscal Recovery Funds AL# 21.027 Washington County Violence Interruption Project 2022ARCVI1159 with current expenditures of $0. Washington County accounting records for quarter ending June 30, 2024 had expenditures of $30,140, resulting in a variance of $30,140. • The County submitted the quarterly report for the quarter ending September 30, 2024 for the COVID-19: Coronavirus State and Local Fiscal Recovery Funds AL# 21.027 Washington County Violence Interruption Project 2022ARCVI1159 with current expenditures of $242,219. Washington County accounting records for quarter ending September 30, 2024 had expenditures of $41,604, resulting in a variance of $200,615. • The County submitted the quarterly report for the quarter ending December 31, 2024 for the COVID-19: Coronavirus State and Local Fiscal Recovery Funds AL# 21.027 Washington County Violence Interruption Project 2022ARCVI1159 with current expenditures of $37,086. Washington County accounting records for Quarter ending December 31, 2024 had expenditures of $23,653, resulting in a variance of $13,433. The failure to submit accurate amounts was due to insufficient controls and could result in action taken by the pass-through entity. Additional controls should be implemented to help ensure accuracy of the reports.