Finding 1205055 (2025-001)

The Subgrant Agreements between the Ohio Department of Job and Family Services (ODJFS) and the Educational Service Center of Central Ohio (Subgrantee) for the Afghan Refugee School Impact-Support to Schools (ARSI-S2S) and Early RSI programs state the Subgrantee will invoice ODJFS for services and reimbursement per ODJFS procedures, and assure that all invoices are submitted to ODJFS no later than 15 calendar days following the month of service and the delivery of goods and/or other allowable expenses. During Fiscal Year 2025, the Center did not have the proper internal controls in place to help ensure the invoices were submitted to ODJFS no later than 15 calendar days following the month of service for the Afghan Refugee School Impact-Support to Schools (ARSI-S2S) and Early RSI programs. We noted five out of ten (50%) of the invoices were not timely submitted to ODJFS, as shown below: Failure to timely submit invoices to the pass-through agency could result in reimbursement requests being denied. The Center should establish internal control procedures and policies to help ensure all invoices are timely submitted to ODJFS.