EIN: 316000066
UEI: CAGJVJ4CKUB6
Audited by: CLARK SCHAEFER HACKETT
Oversight agency: 21 [Department of the Treasury]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 21, 2025. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by January 21, 2026 (225 days ago).
What is a management decision? →FAC accepted this audit on June 25, 2024 — management decision was due December 25, 2024.
FAC accepted this audit on June 14, 2023 — management decision was due December 14, 2023.
FAC accepted this audit on September 19, 2022 — management decision was due March 19, 2023.
FAC accepted this audit on September 27, 2021 — management decision was due March 27, 2022.
Ohio. Rev. Code ? 5108.04 states each county department of job and family services shall adopt a written statement of policies governing the prevention, retention, and contingency program for the county. The County adopted the plan in accordance with the above requirement; however it was noted that Step 6 (Administrative Requirements) for Notice of Approval/Denial section requirement was not met. The Notice of Approval/Denial section of the Prevention, Retention and Contingency (PRC) plan approved by the Brown County Department of Job and Family Services (BCDJFS) states once eligibility for PRC is established, BCDJFS will authorize payment for benefits or services in a timely manner. Payment to a vendor will occur within 30 days of the voucher being returned for verified service provided, according to established procedures with the Brown County Auditor's Office. The policy has been written to ensure all auditing requirements are maintained. Due to deficiencies in internal control, the BCDJFS did not pay vendors in a timely manner for 6 of 60 (10%) applications and vouchers reviewed, ranging from 40 to 68 days. Failure of the BCJFS to timely pay vendors could result in a delay of benefits or services. We recommend the BCDJFS timely remit payments to vendors within 30 days of vendor certification of the voucher as required by the County PRC plan created under Ohio Rev. Code ? 5108.04.
Show full finding ▾Hide full finding ▴Ohio. Rev. Code ? 5108.04 states each county department of job and family services shall adopt a written statement of policies governing the prevention, retention, and contingency program for the county. The County adopted the plan in accordance with the above requirement; however it was noted that Step 6 (Administrative Requirements) for Notice of Approval/Denial section requirement was not met. The Notice of Approval/Denial section of the Prevention, Retention and Contingency (PRC) plan approved by the Brown County Department of Job and Family Services (BCDJFS) states once eligibility for PRC is established, BCDJFS will authorize payment for benefits or services in a timely manner. Payment to a vendor will occur within 30 days of the voucher being returned for verified service provided, according to established procedures with the Brown County Auditor's Office. The policy has been written to ensure all auditing requirements are maintained. Due to deficiencies in internal control, the BCDJFS did not pay vendors in a timely manner for 6 of 60 (10%) applications and vouchers reviewed, ranging from 40 to 68 days. Failure of the BCJFS to timely pay vendors could result in a delay of benefits or services. We recommend the BCDJFS timely remit payments to vendors within 30 days of vendor certification of the voucher as required by the County PRC plan created under Ohio Rev. Code ? 5108.04.
With a new Director and new budgetary/payroll personnel in the Brown County JFS the Auditor expects this to resolve itself with diligence made to expect employees to submit these bills in a timely manner to be paid. It is possible that prior to new administration in June this could still be a problem however after that it should have been corrected and will be going forward.
FAC accepted this audit on December 29, 2020 — management decision was due June 29, 2021.
Noncompliance/Material Weakness 45 CFR ? 206.10(a) includes the application, determination of eligibility, and furnishing of assistance State plan requirements. Ohio. Rev. Code ? 5108.04 states each county department of job and family services shall adopt a written statement of policies governing the prevention, retention, and contingency program for the county. The Notice of Approval/Denial section of the Prevention, Retention and Contingency (PRC) plan approved by the Brown County Department of Job and Family Services (BCDJFS) states if it is determined that an application for PRC benefits is approved, the ODJFS 4074, "Notice of Approval of Your Application for Assistance" shall be provided or mailed to the customer. If it is determined that an application for PRC benefits is denied, the ODJFS 7334, "Notice of Denial of Your Application for Assistance" shall be provided or mailed to the customer along with ODJFS 04059 Explanation of State Hearing Procedures. The BCDJFS did not provide support to substantiate that Notice of Approval/Denial forms were provided or mailed to the customer for four of 60 (6%) applications reviewed. Failure of the BCJFS to properly maintain documentation of Notice of Approval/Denial forms being provided or mailed to the customer could lead to noncompliance with the PRC plan. We recommend the BCDJFS maintain proper documentation to show Notice of Approval/Denial forms were provided or mailed to the customer.
Show full finding ▾Hide full finding ▴Noncompliance/Material Weakness 45 CFR ? 206.10(a) includes the application, determination of eligibility, and furnishing of assistance State plan requirements. Ohio. Rev. Code ? 5108.04 states each county department of job and family services shall adopt a written statement of policies governing the prevention, retention, and contingency program for the county. The Notice of Approval/Denial section of the Prevention, Retention and Contingency (PRC) plan approved by the Brown County Department of Job and Family Services (BCDJFS) states if it is determined that an application for PRC benefits is approved, the ODJFS 4074, "Notice of Approval of Your Application for Assistance" shall be provided or mailed to the customer. If it is determined that an application for PRC benefits is denied, the ODJFS 7334, "Notice of Denial of Your Application for Assistance" shall be provided or mailed to the customer along with ODJFS 04059 Explanation of State Hearing Procedures. The BCDJFS did not provide support to substantiate that Notice of Approval/Denial forms were provided or mailed to the customer for four of 60 (6%) applications reviewed. Failure of the BCJFS to properly maintain documentation of Notice of Approval/Denial forms being provided or mailed to the customer could lead to noncompliance with the PRC plan. We recommend the BCDJFS maintain proper documentation to show Notice of Approval/Denial forms were provided or mailed to the customer.
Finding Number: 2019-003 Planned Corrective Action: The Auditor and Commissioners have been working with the JFS department to make sure they are keeping accurate records. Anticipated Completion Date: 2020 Responsible Contact Person: Jill Hall Brown County Auditor Phone (937)378-6398 Email jhall@browncountyauditor.org
FAC accepted this audit on October 21, 2019 — management decision was due April 21, 2020.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on June 13, 2018 — management decision was due December 13, 2018.
FAC accepted this audit on September 17, 2017 — management decision was due March 17, 2018.
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