Finding 386772 (2023-001)

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Requirement
L
Questioned Costs
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Year
2023
Accepted
2024-03-28

AI Summary

  • Core Issue: The Organization missed deadlines for submitting financial reports to Franklin County, which is a requirement for compliance with the grant.
  • Impacted Requirements: Monthly reimbursement requests must be submitted within 15 days after each month ends; this was not met for all selected reports.
  • Recommended Follow-Up: Ensure all reports are submitted on time and maintain adequate staffing in the finance department during reporting periods.

Finding Text

Finding Type: Immaterial noncompliance with major program requirements Title and Federal Assistance Listing Number of Federal Program: 93.558 – Temporary Assistance for Needy Families - Department of Health and Human Services – Franklin County Department of Job and Family Services – Subaward # 25-23-5699 for the period October 1, 2022 to September 30, 2023 and Subaward #25-22-3630 for the period October 1, 2021 to September 30, 2022 Finding Resolution Status: Resolved Criteria: The Organization is required to submit certain financial reports within prescribed timelines to Franklin County Department of Job and Family Services Condition: The Organization failed to submit certain monthly reimbursement requests to FCDFJS within the prescribed timeline of 15 days following the end of each month. Context: During our testwork of reporting requirements, of the 3 reports selected for testwork, each of these 3 reports were submitted within 1 to 4 days after the established deadline. Cause: Resource constraints due to the large number of reports that have to be filed. Effect: Failure to submit reports timely makes the Organization out of compliance with grant requirements. Questioned Costs: None Identification as a Repeat Finding: N/A – this was not reported as a finding in the 2022 audit report. Recommendation: All requested reports should be submitted in accordance with the mutually agreed upon Reporting Schedule. Views of Responsible Official and Planned Corrective Action: Management agrees with finding. The finance department will ensure that an appropriate staffing level will be achieved and maintained during the reporting deadline periods.

Corrective Action Plan

Finding Number: 2023-001 Condition: The Organization failed to submit monthly reimbursement requests to the Franklin County Department of Job and Family Services by their due dates during the year ended June 30, 2023. Planned Corrective Action: The Organization will ensure that an appropriate staffing level and sufficient training will be achieved and maintained. The Organization will also implement system and process improvements to ensure timely submission. Contact Person Responsible for Corrective Action: Elizabeth Martinez, President and CEO Anticipated Completion Date: April 30, 2024

Categories

Subrecipient Monitoring Cash Management Reporting

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
93.558 Temporary Assistance for Needy Families $1.44M
16.738 Edward Byrne Memorial Justice Assistance Grant Program $170,222
84.425 Education Stabilization Fund $128,663
16.726 Juvenile Mentoring Program $118,456
16.575 Crime Victim Assistance $90,091
93.590 Community-Based Child Abuse Prevention Grants $42,720
10.559 Summer Food Service Program for Children $27,141