FAC Explorer

Finding 1238145 (2025-002)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-09-29
Audit: 413056
Organization: Franklin County Public Health (OH)
Auditor: STATE OF OHIO AUDITOR'S OFFICE

AI Summary

  • Core Issue: The County failed to ensure that 25% of subrecipients for the AL # 93.566 program received required Single Audits for fiscal year 2025.
  • Impacted Requirements: Compliance with 2 CFR § 300.106 and 45 CFR § 75.352(f) mandates that pass-through entities verify audits for subrecipients expending over $1,000,000 in Federal awards.
  • Recommended Follow-Up: The County should implement internal controls to guarantee all subrecipients are audited as required and review audit reports for any findings that may affect operations.

Finding Text

For programs audited on or after October 1, 2025 2 CFR § 300.106 gives regulatory effect to the Department of Health and Human Services for 2 CFR § 200.332(g), which states a pass-through entity must verify that every subrecipient is audited as required by subpart F of this part. Subpart F details the Single Audit requirements for non-Federal entities expending more than $1,000,000 in Federal awards in a fiscal year. For programs audited on or before September 30, 2025 45 CFR § 75.352(f) states a pass-through entity must verify that every subrecipient is audited as required by subpart F of this part. Subpart F details the Single Audit requirements for non-Federal entities expending more than $1,000,000 in Federal awards in a fiscal year. The Subgrant Agreements between the Ohio Department of Job and Family Services (ODJFS) and Franklin County Department of Job and Family Services (the County) (Subgrantee) and between the County and US Together (Subrecipient) for the Refugee Support Services (RSS) program, state the Subgrantee will ensure that subrecipients expending $1,000,000 or more in Federal awards during the subrecipient’s fiscal year have met the audit requirements of this Agreement for that fiscal year. The County did not have the proper internal controls in place to help ensure that all subrecipients of the AL # 93.566 program were audited as required by subpart F. We noted 1 out of 4 (25%) of the AL # 93.566 program subrecipients did not receive a Single Audit for fiscal year 2025 and have not had a Single Audit since 2018. Failure to ensure that program subrecipients receive Single Audits could result in subrecipients’ noncompliance, questioned costs going undetected, and additional risks for the County as the passthrough entity. The County should establish internal control procedures to help ensure all subrecipients are audited according to subpart F, and that management review the subrecipients' Single Audit reports for findings or results that could impact the operations and decision-making of the County. Officials’ Response: Refer to corrective action plan.

Corrective Action Plan

A Corrective Improvement Plan (CIP) has been submitted, and the subrecipient is actively working to complete the outstanding annual audits for fiscal years 2019 through 2025. Additionally, the current risk assessment process is being revised to place greater emphasis on the completion of required annual audits for the preceding year. If an audit has not been completed when applicable, the subrecipient will be classified as high risk. As a result, the subrecipient will be subject to an annual monitoring review conducted by our monitoring team.

Categories

Subrecipient Monitoring

Other Findings in this Audit

  • 1238144 2025-001
    Material Weakness Repeat
  • 1238146 2025-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.561 STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $11.05M
21.023 EMERGENCY RENTAL ASSISTANCE PROGRAM $7.14M
93.659 ADOPTION ASSISTANCE $4.27M
93.658 FOSTER CARE TITLE IV-E $3.94M
93.563 CHILD SUPPORT SERVICES $3.92M
93.566 REFUGEE AND ENTRANT ASSISTANCE STATE/REPLACEMENT DESIGNEE ADMINISTERED PROGRAMS $3.54M
93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT $2.12M
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $1.06M
96.001 SOCIAL SECURITY DISABILITY INSURANCE $835,460
93.645 STEPHANIE TUBBS JONES CHILD WELFARE SERVICES PROGRAM $692,166
20.287 SURFACE TRANSPORTATION BLOCK GRANT PROGRAM $645,158
93.667 SOCIAL SERVICES BLOCK GRANT $574,456
16.753 CONGRESSIONALLY RECOMMENDED AWARDS $555,118
93.493 CONGRESSIONAL DIRECTIVES $500,000
93.674 JOHN H. CHAFEE FOSTER CARE PROGRAM FOR SUCCESSFUL TRANSITION TO ADULTHOOD $467,182
96.006 SUPPLEMENTAL SECURITY INCOME $423,229
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $419,694
93.471 TITLE IV-E KINSHIP NAVIGATOR PROGRAM $392,885
93.556 MARYLEE ALLEN PROMOTING SAFE AND STABLE FAMILIES PROGRAM $362,229
93.243 SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE $354,510
16.820 POSTCONVICTION TESTING OF DNA EVIDENCE $330,489
16.838 COMPREHENSIVE OPIOID, STIMULANT, AND SUBSTANCE USE PROGRAM $316,634
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $282,587
93.052 NATIONAL FAMILY CAREGIVER SUPPORT, TITLE III, PART E $256,048
10.555 NATIONAL SCHOOL LUNCH PROGRAM $231,685
84.027 SPECIAL EDUCATION GRANTS TO STATES $208,249
93.958 BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES $150,828
93.136 INJURY PREVENTION AND CONTROL RESEARCH AND STATE AND COMMUNITY BASED PROGRAMS $146,110
17.289 COMMUNITY PROJECT FUNDING/CONGRESSIONALLY DIRECTED SPENDING $129,196
97.067 HOMELAND SECURITY GRANT PROGRAM $121,801
10.553 SCHOOL BREAKFAST PROGRAM $116,388
93.116 PROJECT GRANTS AND COOPERATIVE AGREEMENTS FOR TUBERCULOSIS CONTROL PROGRAMS $101,600
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $90,700
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $87,186
16.593 RESIDENTIAL SUBSTANCE ABUSE TREATMENT FOR STATE PRISONERS $74,070
93.959 BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE $50,000
93.150 PROJECTS FOR ASSISTANCE IN TRANSITION FROM HOMELESSNESS (PATH) $48,468
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $43,499
16.831 CHILDREN OF INCARCERATED PARENTS $31,247
20.616 NATIONAL PRIORITY SAFETY PROGRAMS $28,491
16.575 CRIME VICTIM ASSISTANCE $25,336
93.747 ELDER ABUSE PREVENTION INTERVENTIONS PROGRAM $23,010
93.597 GRANTS TO STATES FOR ACCESS AND VISITATION PROGRAMS $18,685
16.588 VIOLENCE AGAINST WOMEN FORMULA GRANTS $18,131
20.703 INTERAGENCY HAZARDOUS MATERIALS PUBLIC SECTOR TRAINING AND PLANNING GRANTS $15,880
93.788 OPIOID STR $15,834
97.052 EMERGENCY OPERATIONS CENTER $13,761
16.540 JUVENILE JUSTICE AND DELINQUENCY PREVENTION $10,000
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $8,462
93.564 CHILD SUPPORT SERVICES RESEARCH $3,360
93.778 GRANTS TO STATES FOR MEDICAID $2,695
20.205 HIGHWAY PLANNING AND CONSTRUCTION $181