Finding 521152 (2024-001)

- Repeat Finding
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-02-04

AI Summary

  • Core Issue: The Organization did not submit two out of three required monthly reimbursement requests on time, violating grant requirements.
  • Impacted Requirements: Timely submission of financial reports is mandated by the Franklin County Department of Job and Family Services.
  • Recommended Follow-Up: Ensure all reports are submitted by the agreed deadlines and maintain adequate staffing to meet reporting obligations.

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 #25-24-5848 for the period October 1, 2023 to September 30, 2024 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 test work of the reporting requirements, of the 3 monthly reports selected for test work, 2 reports were submitted after the established deadline. Both reports submitted after the established deadline were for periods prior to implementation of the previous years’ corrective action plan. The 3rd selection was for a period after the implementation of the previous years’ corrective action plan and was submitted on or before 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: Yes (2023-001) - this was reported as a finding in the 2023 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 Organization, effective the anticipated completion date cited in prior year CAP plan, 4/30/2024, has maintained and will continue to maintain an appropriate staffing level to ensure all reporting deadlines are met.

Corrective Action Plan

Finding Number: 2024-001 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, 2024. Planned Corrective Action: The Organization, effective the anticipated completion date cited in prior year CAP plan, 4/30/2024, has implemented system and process improvements to ensure timely submission. The Organization has and will continue to maintain appropriate staffing level and sufficient training to ensure timely submission. This plan does not account for circumstances beyond BBBSCO’s control such as timing of funding approval from Franklin County. Non-controllable delays will be documented by BBBSCO and reports submitted in a reasonable amount of time following approval. Contact Person Responsible for Corrective Action: Elizabeth Martinez, President and CEO Anticipated Completion Date: January 31, 2025

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 $1.35M
21.027 Coronavirus State and Local Fiscal Recovery Funds $323,610
16.575 Crime Victim Assistance $117,079
16.726 Juvenile Mentoring Program $89,552
16.738 Edward Byrne Memorial Justice Assistance Grant Program $79,382
84.425 Education Stabilization Fund $57,909
93.590 Community-Based Child Abuse Prevention Grants $41,834
10.559 Summer Food Service Program for Children $2,698