FAC Explorer

Finding 1177653 (2024-009)

Material Weakness Repeat Finding
Requirement
B
Questioned Costs
-
Year
2024
Accepted
2026-03-10
Audit: 391060
Organization: Jackson County (OH)
Auditor: KEITH FABER AUDITOR OF STATE

AI Summary

  • Core Issue: The County Job and Family Services Agency failed to attach required supporting documentation for 3.3% of Random Moment Sampling (RMS) observations.
  • Impacted Requirements: Compliance with Ohio Admin. Code 5101:9-7-20(E) for RMS procedures, which mandates documentation to verify activities for federal program allocations.
  • Recommended Follow-Up: Revise and enforce internal controls over RMS processes to ensure all necessary documentation is collected and maintained.

Finding Text

Ohio Admin. Code 5101:9-7-20(E) outlines the procedures to be utilized for random moment sampling (RMS) time studies designed to measure activity regarding various Federal programs passed through the Ohio Department of Job and Family Services including those administered through the public children services agency. These procedures include an employee completing the required comments section, within WebRMS, with comments that demonstrate that the selected program and activity codes supporting the work performed by the assigned position at the time of the observation and ensuring adequate backup documentation is available to verify the activity being performed. The County Job and Family Services Agency did not ensure supporting source documentation was attached to the RMS observation for 3.3 percent of RMS time studies observations tested. The employees selected for these RMS observations failed to attach support when completing the observation. These time studies are used to allocate expenditures across the federal programs for the county agency and failure to maintain support for these activities could cause incorrect charges to federal programs. The County Job and Family Services Agency should revisit and implement internal control policies and procedures over its Random Moment Sample processes to ensure supporting source documentation is maintained or exists in order to be compliant with Federal laws and regulations.

Corrective Action Plan

The CDJFS has reviewed its internal RMS training and oversight processes to ensure full compliance with federal and state requirements. Moving forward, the RMS Coordinator will continue to closely monitor RMS observations and verify that all documentation and comment requirements are met by each employee. If an employee fails to uphold RMS requirements, the RMS Coordinator will immediately notify the employee’s direct supervisor and the Deputy Director of Fiscal so that additional training and guidance can be provided. Should issues persist after retraining, the matter will be elevated to the Assistant Director for evaluation and potential disciplinary action. The agency remains committed to reinforcing strong internal controls through ongoing training, supervisory oversight, and adherence to documentation standards. These measures will help ensure the accuracy and integrity of RMS reporting and prevent future occurrences.

Categories

Internal Control / Segregation of Duties

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
  • 1177645 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

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