Finding 565994 (2024-002)

. Reporting Finding Number: 2024-002 Assistance Listing Number and Title COVID-19 Coronavirus State and Local Fiscal Recovery Funds – AL #21.027 Federal Award Identification Number / Year: 2024 Federal Agency: U.S. Department of Treasury Compliance Requirement: Reporting Pass-Through Entity: Ohio Facilities Construction Commission Repeat Finding from Prior Audit? No Noncompliance and Material Weakness 2 CFR 1000.10 gives regulatory effect to the U.S. Department of Treasury for 2 CFR § 200.328 through 200.330 which describe specific procedures non-Federal entities must follow for performance and financial monitoring and reporting of Federal funds. 2 CFR § 200.328 states unless otherwise approved by OMB, the Federal awarding agency must solicit only the OMB-approved governmentwide data elements for collection of financial information (at time of publication the Federal Financial Report or such future, OMB-approved, governmentwide data elements available from the OMB-designated standards lead). This information must be collected with the frequency required by the terms and conditions of the Federal award, but no less frequently than annually nor more frequently than quarterly except in unusual circumstances. The Federal awarding agency must use OMB approved common information collections, as applicable, when providing financial and performance reporting information. The District's grant agreement states that the grantee agrees to comply with any reporting obligations established by Treasury, as it relates to this award. Grantee also agrees to comply with any reporting requirements established by the Grantor, the Office of Budget and Management, or the State of Ohio, as it relates to this award. The Grantor has established a reporting workbook that is to be completed for each quarter the District reports. The reporting workbook includes four tabs, two of which are required to be completed for each reporting submission. During testing, the following errors in the completion of the reporting workbook were identified due to a deficient internal control structure: • Two of the District's quarterly reports were improperly certified. • Two of the District's quarterly reports inaccurately presented program expenditures. Failure to properly submit quarterly reports could result in Ohio Facilities Construction Commission taking action against the District for failure to comply with programmatic requirements. The District should implement policies and procedures to review the reports prior to submission to help ensure the reports are complete and accurate.