Finding Text
31 C.F.R. § 35.4(c), Reporting and Requests for Other Information, states during the period of
performance, recipients shall provide to the Secretary or her delegate, as applicable, periodic reports
providing detailed accounting of the uses of funds.
The Ohio Department of Public Safety, Office of Criminal Justice Services (OCJS) Standard Federal
Subgrant Conditions Handbook, Chapter 4: Corresponding and Reporting, Section: Quarterly
Subgrant Reports states that all OCJS projects are required to submit Quarterly Subgrant Reports, which
shall be submitted on the last day of the month following the calendar quarter end. Additionally, this
Handbook states that a report must be submitted every quarter, even when there have been zero
expenditures or if a payment is not being requested.
The City does not have an internal control policy in place regarding Federal grant reporting. As a result, the
City did not submit the OCJS Quarterly Subgrant Reports by the required due date for 2 out of 4
quarters. The second quarter report, due on July 31, 2023, was not submitted until November 29,
2023. The third quarter report, due on October 31, 2023, was not submitted until November 29, 2023.
Failure to timely submit the required reports to the pass-through entity could result in material
noncompliance and potential loss of future funding.
The City should develop a Federal grant reporting internal control policy detailing the types and timing of
reports and required supporting documentation and establish internal control procedures to help ensure all
required reports are submitted timely