FAC Explorer

Finding 1239016 (2025-003)

Material Weakness Repeat Finding
Requirement
B
Questioned Costs
-
Year
2025
Accepted
2026-09-30
Audit: 413889
Organization: Adams County (OH)
Auditor: MILLHUFF-STANG CPA INC

AI Summary

  • Core Issue: The County Commissioner’s department lacks written policies for key federal spending requirements related to Coronavirus funds.
  • Impacted Requirements: Policies needed include cost allowability, compensation costs, conflict of interest, contract selection, and evaluation criteria.
  • Recommended Follow-Up: Approve and implement necessary policies to ensure compliance with federal regulations.

Finding Text

2 CFR 200 outlines the following policies required for a County spending Coronavirus State and Local Fiscal Recovery Funds: • 2 CFR 200.302(b)(7) for determining the allowability of costs in accordance with Subpart E-Cost Principles; • 2 CFR 200.430 for allowability of compensation costs; • 2 CFR 200.318(c)(2) for organizational conflicts of interest; • 2 CFR 200.320(b)(2) for selection and awarding of contracts for competitive proposals; and • 2 CFR 200.319(d) for minimum evaluation criteria for bids and proposals During testing we noted that the County Commissioner’s department did not have sufficient written policies addressing the above requirements. Failure to adopt and implement policies could lead to noncompliance with federal requirements. We recommend the County approve and implement the above policies to ensure compliance with federal requirements.

Corrective Action Plan

The Commissioner’s office will consult with legal counsel to update polices to meet requirements of 2 CFR 200.

Categories

Procurement, Suspension & Debarment Allowable Costs / Cost Principles

Other Findings in this Audit

  • 1239013 2025-002
    Material Weakness Repeat
  • 1239014 2025-002
    Material Weakness Repeat
  • 1239015 2025-003
    Material Weakness Repeat
  • 1239017 2025-004
    Material Weakness Repeat
  • 1239018 2025-004
    Material Weakness Repeat
  • 1239019 2025-005
    Material Weakness Repeat
  • 1239020 2025-005
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
20.205 HIGHWAY PLANNING AND CONSTRUCTION $2.21M
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $1.36M
93.658 FOSTER CARE TITLE IV-E $927,981
93.778 GRANTS TO STATES FOR MEDICAID $314,477
93.563 CHILD SUPPORT SERVICES $262,198
20.272 HIGHWAY SAFETY IMPROVEMENT PROGRAM (HSIP) $142,614
97.036 DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $130,010
93.659 ADOPTION ASSISTANCE $79,441
10.561 STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $73,854
93.645 STEPHANIE TUBBS JONES CHILD WELFARE SERVICES PROGRAM $47,319
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $45,364
93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT $17,571
14.228 COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII $14,981
93.667 SOCIAL SERVICES BLOCK GRANT $8,308
93.767 CHILDREN'S HEALTH INSURANCE PROGRAM $4,448
93.472 TITLE IV-E PREVENTION PROGRAM $1,540
93.556 MARYLEE ALLEN PROMOTING SAFE AND STABLE FAMILIES PROGRAM $520
93.674 JOHN H. CHAFEE FOSTER CARE PROGRAM FOR SUCCESSFUL TRANSITION TO ADULTHOOD $184