Finding 1177645 (2024-008)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2026-03-10
Audit: 391060
Organization: Jackson County (OH)

AI Summary

  • Core Issue: CDJFS reported an overstatement of $38,369 in Quarter 2 for 2024 due to using incorrect data from the CR454A report.
  • Impacted Requirements: Compliance with Ohio Administrative Code and federal reporting mandates is at risk, potentially delaying funding requests.
  • Recommended Follow-Up: Job and Family Services Fiscal Staff should verify quarterly data against ledgers before submission to prevent future discrepancies.

Finding Text

Ohio Administrative Code § 5101:9-7-10 (B) states pursuant to 45 C.F.R. part 96, states are required to report services provided by the County Department of Job and Family Services (CDJFS), using federal, state or local social services funds. The CDJFS may provide services through compact services, direct services, purchased services or grant agreements as defined in rule 5101:2-25-02 of the Administrative Code. The purpose of the SSBG quarterly summary reporting system is to collect social services expenditure data by county each quarter in order to complete annual federal reporting as mandated in 42 U.S.C. 1397e. Further, Ohio Administrative Code § 5101:9-7-10 (C) states each CDJFS shall enter required service and expenditure data in the SSBG reporting system no later than the thirtieth day of the month following the last month of the quarter, e.g., October thirtieth for the July through September time period. The CDJFS shall submit a Title XX SSBG quarterly report even if SSBG direct services were not provided or purchased service expenditures were not made during the quarter. During testing of Quarter 2 for 2024, the expenditure data reported by the CDJFS for program code 738 was overstated $38,369 due to the CDJFS using the incorrect total from the CR454A report. This could result in delays in funding from CDJFS draw requests. Job and Family Services Fiscal Staff should review the data prepared for the quarterly reported prior to submission to ensure it does agree back to the underlying ledgers for quarterly expenditures.

Corrective Action Plan

The CDJFS has reviewed its internal reporting procedures and implemented additional verification steps to ensure that expenditure totals are accurately captured, reconciled, and properly reported prior to submission. Moving forward, the Fiscal Officer will be responsible for completing the Title XX Summary Report. Once completed, both the report and the corresponding CR454A will be submitted to the Deputy Director of Fiscal for a final review of all reported expenditures before the report is officially submitted. These enhanced review and verification measures are designed to prevent future reporting discrepancies and reduce the risk of delays in funding associated with draw requests. The agency remains committed to maintaining strong internal controls and ensuring the accuracy and integrity of all financial reporting

Categories

Procurement, Suspension & Debarment Reporting

Other Findings in this Audit

  • 1177634 2024-006
    Material Weakness Repeat
  • 1177635 2024-006
    Material Weakness Repeat
  • 1177636 2024-006
    Material Weakness Repeat
  • 1177637 2024-006
    Material Weakness Repeat
  • 1177638 2024-006
    Material Weakness Repeat
  • 1177639 2024-007
    Material Weakness Repeat
  • 1177640 2024-007
    Material Weakness Repeat
  • 1177641 2024-007
    Material Weakness Repeat
  • 1177642 2024-007
    Material Weakness Repeat
  • 1177643 2024-007
    Material Weakness Repeat
  • 1177644 2024-008
    Material Weakness Repeat
  • 1177646 2024-009
    Material Weakness Repeat
  • 1177647 2024-009
    Material Weakness Repeat
  • 1177648 2024-009
    Material Weakness Repeat
  • 1177649 2024-009
    Material Weakness Repeat
  • 1177650 2024-009
    Material Weakness Repeat
  • 1177651 2024-009
    Material Weakness Repeat
  • 1177652 2024-009
    Material Weakness Repeat
  • 1177653 2024-009
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $1.57M
93.778 MEDICAL ASSISTANCE PROGRAM $1.06M
93.667 SOCIAL SERVICES BLOCK GRANT $809,859
93.563 CHILD SUPPORT SERVICES $613,347
93.658 FOSTER CARE TITLE IV-E $602,575
10.561 STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $281,442
97.067 HOMELAND SECURITY GRANT PROGRAM $270,772
14.228 COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII $191,324
14.239 HOME INVESTMENT PARTNERSHIPS PROGRAM $190,870
93.767 CHILDREN'S HEALTH INSURANCE PROGRAM $152,495
17.259 WIOA YOUTH ACTIVITIES $141,179
93.659 ADOPTION ASSISTANCE $132,705
17.258 WIOA ADULT PROGRAM $116,480
17.278 WIOA DISLOCATED WORKER FORMULA GRANTS $78,575
84.027 SPECIAL EDUCATION GRANTS TO STATES $47,318
93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT $45,838
93.645 STEPHANIE TUBBS JONES CHILD WELFARE SERVICES PROGRAM $44,664
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $20,698
93.556 MARYLEE ALLEN PROMOTING SAFE AND STABLE FAMILIES PROGRAM $20,316
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $16,780
10.555 NATIONAL SCHOOL LUNCH PROGRAM $15,204
21.032 LOCAL ASSISTANCE AND TRIBAL CONSISTENCY FUND $11,906
17.225 UNEMPLOYMENT INSURANCE $11,460
93.472 TITLE IV-E PREVENTION PROGRAM $10,314
10.553 SCHOOL BREAKFAST PROGRAM $10,165
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $8,512
90.404 HAVA ELECTION SECURITY GRANTS $6,871
20.703 INTERAGENCY HAZARDOUS MATERIALS PUBLIC SECTOR TRAINING AND PLANNING GRANTS $6,600
20.106 AIRPORT IMPROVEMENT PROGRAM, INFRASTRUCTURE INVESTMENT AND JOBS ACT PROGRAMS, AND COVID-19 AIRPORTS PROGRAMS $5,967
93.674 JOHN H. CHAFEE FOSTER CARE PROGRAM FOR SUCCESSFUL TRANSITION TO ADULTHOOD $4,576
10.665 SCHOOLS AND ROADS - GRANTS TO STATES $2,507
93.747 ELDER ABUSE PREVENTION INTERVENTIONS PROGRAM $2,348
15.226 PAYMENTS IN LIEU OF TAXES $1,991
20.608 MINIMUM PENALTIES FOR REPEAT OFFENDERS FOR DRIVING WHILE INTOXICATED $1,511
15.438 NATIONAL FOREST ACQUIRED LANDS $960
17.207 EMPLOYMENT SERVICE/WAGNER-PEYSER FUNDED ACTIVITIES $540
17.245 TRADE ADJUSTMENT ASSISTANCE $87