Finding 1225507 (2024-002)

The Subgrant Agreements between the Franklin County Department of Job and Family Services (the County) and US Together, Community Refugee & Immigration Services (CRIS), and Jewish Family Services (the Subrecipients) for the Refugee Support Services (RSS) program, state the Subrecipient shall bill monthly and the invoice shall be received by the County no later than fifteen (15) calendar days following the month of service. During Fiscal Year 2024, the County did not have adequate internal controls in place to ensure invoices were submitted by the Subrecipients in accordance with the subgrant agreements. Five out of seven (71%) of the invoices tested were not submitted to the County in a timely manner, as shown below: Subrecipient Service Month Submission Date Jewish Family Services January 02/26/2024 Jewish Family Services April 06/04/2024 CRIS May 06/19/2024 US Together Inc. July 08/21/2024 CRIS December 01/22/2024 The County is responsible for ensuring the subrecipient monitoring requirements of the Federal grant award are met. Failure to submit invoices timely may result in reimbursement requests being denied and in noncompliance with Federal payment requirements. The County should implement internal controls that help ensure invoices are submitted timely, as required by the grant agreements, and to ensure Federal requirements are met. Officials Response: The State Auditor reviewed seven subrecipient invoices from fiscal year 2024 for the Refugee Support Services (RSS) program and found that five of them were not submitted in a timely manner. The County is responsible for ensuring the cash management requirements of the Federal grant award are met Franklin County Department of Job and Family Services will revise all subaward and contract boilerplates issued post July 1, 2026, to reflect that any deviations from the stated invoice submission schedule must be authorized in writing by FCDJFS. Internal process and training documents will be revised to align with this process. FCDJFS staff responsible for federal subawards and contracts will be trained on the new process by or before July 1, 2026.