Finding 1238144 (2025-001)

The grant agreement between the Ohio Department of Job and Family Services (ODJFS) and Franklin County Department of Job and Family Services (the County) for the Refugee Entrant Assistance (REA) program states the County will submit one copy of a detailed invoice on a monthly basis via email to the ODJFS Agreement Manager by the 25th of the month. Further, the Subgrant Agreements between the County and Community Refugee & Immigration Services (CRIS) and Jewish Family Services (the Subrecipients) for the REA 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. If the 15th falls on a holiday or weekend, the invoice is due the following business day. The County did not have adequate internal controls in place to ensure invoices were submitted by the Subrecipients to the County, and by the County to ODJFS, in accordance with the grant agreements. Two out of seven (29%) of the subrecipient invoices tested and two out of three (67%) of the County invoices tested were not submitted to the proper authority in a timely manner, as shown below: Subrecipient Invoices: Subrecipient Service Month Submission Date CRIS January 02/19/2025 Jewish Family Services August 09/23/2025 County Invoices: Service Month Submission Date April 06/23/2025 July 10/22/2025 The County is responsible for ensuring the Federal 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: Refer to corrective action plan.