Finding Text
Finding Number: 2023-003 Assistance Listing Number and Title: Coronavirus State And Local Fiscal Recovery Funds AL # 21.027 Federal Award Identification Number: 2022ARCCB1134/ 2022-AR-LEP-937 Federal Agency: U.S. Department of Treasury Compliance Requirement: Reporting Pass-Through Entity: Ohio Department of Public Safety Repeat Finding from Prior Audit? No 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 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, timesheets, 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 City submitted the quarterly report for the quarter ending March 31, 2023 for the COVID-19: Coronavirus State And Local Fiscal Recovery Funds AL# 21.027 Marietta Municipal Court Diversion/Backlog Grant 2022ARCCB1134 after the required deadline. • The City submitted the quarterly report for the quarter ending March 31, 2023 for the COVID-19: Coronavirus State And Local Fiscal Recovery Funds AL# 21.027 Employee Retention Grant 2022-AR-LEP-937 after the required deadline. Further, the City did not submit a report for the quarter ended September 30, 2023. The failure to timely submit the required reports was due to insufficient controls and could result in action taken by the pass-through entity. The City should establish procedures to help ensure all required reports are submitted timely.