EIN: 316400063
UEI: EN3FKD6VTYK3
Audited by: clark schaefer hackett
Oversight agency: 93 [Department of Health and Human Services]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 29, 2026. 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 29, 2027 (150 days from today).
What is a management decision? →ALN 93.558 – Temporary Assistance for Needy Families (TANF) U.S. Department of Health and Human Services Passed through Ohio Department of Job and Family Services (ODJFS) Criteria: Allowability of Activities and Costs - The U.S. Department of Health and Human Services established requirements for allowable activities and costs for local governments as outlined in 42 USC 601 and 45 CFR section 263.11. These requirements established allowable activities and costs for TANF expenditures to comply with 2 CFR 200.400 -200.476. Additionally, ODJFS provides requirements for random moment sample (RMS) time studies in Ohio Administrative Code Section 5101:9-7-20. Eligibility – ODJFS requires each county in Ohio to develop and adopt a Prevention, Retention, and Contingency (PRC) Program Plan. The PRC Plan adopted by each county identifies eligibility requirements for the PRC portion of TANF. ACDJFS has adopted such a plan which governs eligibility for the program. Conditions: ODJFS conducted a monitoring visit at Athens County Department of Job and Family Services for the State Fiscal Year 2025. We incorporated the results of this monitoring with the results of our audit procedures. ACDJFS incurred multiple direct expenses that are not in compliance with TANF allowability rules, including: • Annual debt payment for the County’s Ohio Means Jobs facility • Renovation costs for facilities not fully utilized for TANF purposes • Direct expenses to support programs which served eligible and non-eligible participants • ACDJFS promotional items and advertising ACDJFS employees are responsible for identifying the activity and program they are working on when an e-mail is sent to them by the ODJFS RMS system. These RMS observations are then review and approved by the employees’ supervisors. Once the RMS observations are recorded the ODJFS system uses RMS information to allocate employee payroll costs to federal grants. Employees inaccurately responded to RMS observations and their costs were improperly allocated to TANF while working on programs which served eligible and non-eligible participants. Cause: ACDJFS did not have appropriate procedures and controls in place regarding the charging of direct expenses to TANF or regarding the submission and review of RMS observations. Furthermore, programs, such as Operation Fully Belly, Back to School Bash, and Winterfest, were being operated to serve both eligible and non-eligible participants, but RMS observations were submitted and approved to allocate 100% of payroll costs to TANF rather than allocating a portion to other funding sources for non-eligible participants. Effect: The results of the ODJFS monitoring required the County to enter into a repayment plan with ODJFS to reimburse $2,585,898 in unallowable costs and support to non-eligible participants being charged to TANF. A portion of these costs identified by ODJFS relate to costs charged to TANF prior to January 1, 2025. Questioned Costs: Known questioned costs for the year ended December 31, 2025 are $1,400,735. Recommendation: We recommend ACDJFS enhance its controls over allocation of direct expenses and RMS observations. ACDJFS should pay special attention to programs serving both eligible and non-eligible participants and properly advise and train staff on how to respond to RMS observations when working on these programs.
Show full finding ▾Hide full finding ▴ALN 93.558 – Temporary Assistance for Needy Families (TANF) U.S. Department of Health and Human Services Passed through Ohio Department of Job and Family Services (ODJFS) Criteria: Allowability of Activities and Costs - The U.S. Department of Health and Human Services established requirements for allowable activities and costs for local governments as outlined in 42 USC 601 and 45 CFR section 263.11. These requirements established allowable activities and costs for TANF expenditures to comply with 2 CFR 200.400 -200.476. Additionally, ODJFS provides requirements for random moment sample (RMS) time studies in Ohio Administrative Code Section 5101:9-7-20. Eligibility – ODJFS requires each county in Ohio to develop and adopt a Prevention, Retention, and Contingency (PRC) Program Plan. The PRC Plan adopted by each county identifies eligibility requirements for the PRC portion of TANF. ACDJFS has adopted such a plan which governs eligibility for the program. Conditions: ODJFS conducted a monitoring visit at Athens County Department of Job and Family Services for the State Fiscal Year 2025. We incorporated the results of this monitoring with the results of our audit procedures. ACDJFS incurred multiple direct expenses that are not in compliance with TANF allowability rules, including: • Annual debt payment for the County’s Ohio Means Jobs facility • Renovation costs for facilities not fully utilized for TANF purposes • Direct expenses to support programs which served eligible and non-eligible participants • ACDJFS promotional items and advertising ACDJFS employees are responsible for identifying the activity and program they are working on when an e-mail is sent to them by the ODJFS RMS system. These RMS observations are then review and approved by the employees’ supervisors. Once the RMS observations are recorded the ODJFS system uses RMS information to allocate employee payroll costs to federal grants. Employees inaccurately responded to RMS observations and their costs were improperly allocated to TANF while working on programs which served eligible and non-eligible participants. Cause: ACDJFS did not have appropriate procedures and controls in place regarding the charging of direct expenses to TANF or regarding the submission and review of RMS observations. Furthermore, programs, such as Operation Fully Belly, Back to School Bash, and Winterfest, were being operated to serve both eligible and non-eligible participants, but RMS observations were submitted and approved to allocate 100% of payroll costs to TANF rather than allocating a portion to other funding sources for non-eligible participants. Effect: The results of the ODJFS monitoring required the County to enter into a repayment plan with ODJFS to reimburse $2,585,898 in unallowable costs and support to non-eligible participants being charged to TANF. A portion of these costs identified by ODJFS relate to costs charged to TANF prior to January 1, 2025. Questioned Costs: Known questioned costs for the year ended December 31, 2025 are $1,400,735. Recommendation: We recommend ACDJFS enhance its controls over allocation of direct expenses and RMS observations. ACDJFS should pay special attention to programs serving both eligible and non-eligible participants and properly advise and train staff on how to respond to RMS observations when working on these programs.
ACDJFS will strengthen its internal controls and documentation practices related to the allocation of direct expenses and the completion of Random Moment Sampling (RMS) observations, particularly for programs serving both eligible and non eligible participants. 1. Strengthening Cost Allocation Controls ACDJFS will revise and reinforce its cost allocation procedures to ensure all direct expenses are properly assigned, consistently treated, and supported by clear documentation. Updated procedures will include supervisory review checkpoints and periodic reconciliation to ensure costs are charged in proportion to the benefit received by each program. 2. RMS Compliance and Documentation Standards ACDJFS provides a dedicated RMS Coordinator to maintain clear RMS compliance and documentation standards to ensure activities are coded accurately, consistently, and in accordance with state and federal requirements. Staff are expected to provide complete and accurate RMS responses that clearly describe the activity performed, its purpose, and the population served. Attention will be given to activities that support both eligible and non-eligible populations to ensure proper classification and allocation of costs. Allocation errors will be corrected promptly and documented. Incorrect RMS responses will be corrected and retrained immediately. All RMS responses are currently being reviewed. Supporting documentation must be maintained and readily available to substantiate RMS activities and demonstrate compliance during monitoring, audit, or review processes. Supervisors and management will routinely review RMS documentation and coding practices to ensure consistency, identify areas requiring clarification, and maintain the integrity of the agency's cost allocation methodology. The coding of direct expenses are reviewed prior to the processing month end to ensure that they are coded correctly. These standards help ensure RMS results accurately reflect agency operations and support the appropriate claiming of administrative costs. 3. Staff Training and Capacity Building ACDJFS will conduct targeted training for program and fiscal staff to ensure a consistent understanding of cost allocation principles, RMS documentation requirements, and compliance standards for programs serving mixed-eligibility populations. Annual refresher training will be incorporated into ongoing professional development efforts to reinforce expectations, maintain compliance, and support accurate coding practices. The RMS Coordinator will work closely with agency leadership and the Ohio Department of Job and Family Services (ODJFS) to monitor policy updates, guidance, and best practices related to Random Moment Sampling. The coordinator will obtain and disseminate updated information as quickly as possible to ensure staff receive timely communication, training, and technical assistance when changes occur. In addition, the RMS Coordinator will provide weekly reviews and updates to agency management, creating multiple levels of oversight and accountability. This ongoing review process allows leadership to identify trends, address potential concerns early, verify compliance, and ensure consistent application of RMS requirements across all programs. Through training, communication, and regular management review, ACDJFS strengthens internal controls and promotes the accuracy and integrity of its RMS activities. 4. Monitoring and Continuous Improvement ACDJFS leadership will conduct quarterly monitoring of allocation patterns, RMS samples, and documentation quality. Findings will be used to make timely corrections and guide additional staff training. Monitoring results will be retained and used to support continuous improvement. 5. Implementation Timeline All corrective actions, including updated procedures, training, and monitoring mechanisms—will be implemented within 90 days and maintained on an ongoing basis. Annual RMS training was completed in July 2025. ODJFS provided RMS training to all staff in December of 2025. ODJFS will provide annual RMS training scheduled for September 2, 2026. ODJFS will provide RMS Coordinator training on August 6, 2026. RMS training for Management/Fiscal is scheduled for July 7, 2026. Written documentation of fiscal procedures and policies is being reviewed and will be implemented by September 1, 2026.
FAC accepted this audit on July 25, 2025 — management decision was due January 25, 2026.
FAC accepted this audit on October 21, 2025 — management decision was due April 21, 2026.
FAC accepted this audit on July 15, 2024 — management decision was due January 15, 2025.
FAC accepted this audit on September 30, 2024 — management decision was due March 30, 2025.
FAC accepted this audit on December 21, 2023 — management decision was due June 21, 2024.
FAC accepted this audit on September 25, 2023 — management decision was due March 25, 2024.
FAC accepted this audit on September 25, 2022 — management decision was due March 25, 2023.
GSA_MIGRATION
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2020-001
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2020-002
FAC accepted this audit on September 7, 2022 — management decision was due March 7, 2023.
GSA_MIGRATION
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GSA_MIGRATION
2020-001
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2020-002
FAC accepted this audit on August 23, 2021 — management decision was due February 23, 2022.
GSA_MIGRATION
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Show full finding ▾Hide full finding ▴FAC accepted this audit on August 8, 2021 — management decision was due February 8, 2022.
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Show full finding ▾Hide full finding ▴FAC accepted this audit on August 25, 2020 — management decision was due February 25, 2021.
FAC accepted this audit on September 16, 2020 — management decision was due March 16, 2021.
FAC accepted this audit on June 9, 2019 — management decision was due December 9, 2019.
FAC accepted this audit on September 12, 2019 — management decision was due March 12, 2020.
FAC accepted this audit on July 16, 2018 — management decision was due January 16, 2019.
FAC accepted this audit on July 9, 2018 — management decision was due January 9, 2019.
FAC accepted this audit on July 6, 2017 — management decision was due January 6, 2018.
FAC accepted this audit on August 29, 2017 — management decision was due March 1, 2018.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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