Finding 47834 (2022-002)

Significant Deficiency
Requirement
C
Questioned Costs
-
Year
2022
Accepted
2023-09-21
Audit: 46816
Organization: Morrow County (OH)

AI Summary

  • Core Issue: The County submitted all 2022 quarterly invoices late, violating cash management requirements.
  • Impacted Requirements: Compliance with 2 CFR 200.305(b)(3) and ODOT reporting deadlines.
  • Recommended Follow-Up: Improve internal controls to ensure timely submission of reports and adherence to cash management regulations.

Finding Text

2022-002 Cash Management - Formula Grants for Rural Areas and Tribal Transit Program ALN 20.509 U.S. Department of Transportation Criteria: 2 CFR ?1200.1 gives regulatory effect to the Department of Transportation for 2 CFR ? 200.305(b)(3) which states reimbursement is the preferred method when the requirements in paragraph (b) cannot be met, when the Federal awarding agency sets a specific condition per ? 200.208 or when the non-federal entity requests payment by reimbursement. ODOT Federal Transit Administration Section 5311 Rural Transit Program Criteria and Application Instruction, Section VII, Part D provides that the grantee must submit via e-mail quarterly operating data reports on the 15th day of the month following the end of the calendar quarter. Condition: The County was required to submit quarterly invoices by the 15th day of the month following the end of the calendar quarter. Context: During our review of the quarterly reports, we noted the County had submitted all 2022 reports late. Effect: The County was not in compliance with cash management requirements in 2022. Cause: Lack of sufficient internal controls over the reporting requirements of the Rural Transit Program. Recommendation: We recommend the County enhance its internal controls over cash management requirements. View of Responsible Officials: See Corrective Action Plan

Corrective Action Plan

Finding Number Planned Corrective Action Anticipated Completion Date Responsible Contact Person 2022-001 We will continue to discuss and review the issue with our GAAP converter to make sure adjustments are properly made to the financial statements. May 31, 2023 County Auditor 2022-002 We will implement procedures to ensure all quarterly reports are submitted timely under this grant. December 31, 2023 Director of Morrow County Job and Family Services and Morrow County Area Transit

Categories

Cash Management Reporting Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 624276 2022-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $2.94M
20.205 Highway Planning and Construction $1.96M
93.558 Temporary Assistance for Needy Families $1.18M
20.509 Formula Grants for Rural Areas and Tribal Transit Program $909,162
93.667 Social Services Block Grant $680,018
93.778 Medical Assistance Program $499,198
93.563 Child Support Enforcement $485,525
93.658 Foster Care_title IV-E $318,033
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $159,059
20.106 Airport Improvement Program $156,514
17.278 Wia Dislocated Worker Formula Grants $67,724
93.659 Adoption Assistance $65,774
17.258 Wia Adult Program $60,094
16.575 Crime Victim Assistance $52,026
17.259 Wia Youth Activities $50,440
97.042 Emergency Management Performance Grants $42,500
93.645 Stephanie Tubbs Jones Child Welfare Services Program $40,973
93.575 Child Care and Development Block Grant $39,105
93.747 Elder Abuse Prevention Interventions Program $28,147
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $24,000
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $21,669
84.181 Special Education-Grants for Infants and Families $15,512
93.767 Children's Health Insurance Program $12,873
93.556 Promoting Safe and Stable Families $12,740
17.277 Workforce Investment Act (wia) National Emergency Grants $8,179
17.225 Unemployment Insurance $5,105
90.404 2018 Hava Election Security Grants $160