Franklin County Public HealthLocal Government

45 CFR § 75.352(f) states, in part, a pass-through entity must verify that every subrecipient is audited as required by subpart F of this part. Subpart F details the Single Audit requirements for non-Federal entities expending more than $750,000 in Federal awards in a fiscal year. The Subgrant Agreements between the Ohio Department of Job and Family Services (ODJFS) and Franklin County Department of Job and Family Services (the County) (Subgrantee) and between the County and US Together (Subrecipient) for the Refugee Support Services (RSS) program, state the Subgrantee will ensure that subrecipients expending $750,000 or more in Federal awards during the subrecipient’s fiscal year have met the audit requirements of this Agreement for that fiscal year. During Fiscal Year 2024, the County did not have the proper internal controls in place to help ensure that all subrecipients of the ALN 93.566 program were audited as required by subpart F. We noted 1 out of 4 (25%) of the ALN 93.566 program subrecipients did not receive a Single Audit for fiscal year 2024 and has not had a Single Audit since 2018. Failure to ensure program subrecipients receive Single Audits could result in subrecipients’ noncompliance, questioned costs going undetected, and additional risks for the County as the passthrough entity. The County should establish internal control procedures to help ensure all subrecipients are audited according to subpart F, and that management review the subrecipients' Single Audit reports for findings or results that could impact the operations and decision-making of the County. Officials Response: The State Auditor conducted a site visit on March 24, 2026, during which it was identified that one of our subrecipients had not completed an audit since 2018. Subsequently, a risk assessment was conducted for the subrecipient, and the failure to complete the required annual audits was documented as a finding. A Corrective Improvement Plan (CIP) has since been submitted, and the subrecipient is actively working to complete the outstanding annual audits for fiscal years 2019 through 2025. Additionally, the current risk assessment process is being revised to place greater emphasis on the completion of required annual audits for the preceding year. If an audit has not been completed when applicable, the subrecipient will be classified as high risk. As a result, the subrecipient will be subject to an annual monitoring review conducted by the monitoring team.

The Subgrant Agreements between the Franklin County Department of Job and Family Services (the County) and US Together, Community Refugee & Immigration Services (CRIS), and Jewish Family Services (the Subrecipients) for the Refugee Support Services (RSS) program, state the Subrecipient shall bill monthly and the invoice shall be received by the County no later than fifteen (15) calendar days following the month of service. During Fiscal Year 2024, the County did not have adequate internal controls in place to ensure invoices were submitted by the Subrecipients in accordance with the subgrant agreements. Five out of seven (71%) of the invoices tested were not submitted to the County in a timely manner, as shown below: Subrecipient Service Month Submission Date Jewish Family Services January 02/26/2024 Jewish Family Services April 06/04/2024 CRIS May 06/19/2024 US Together Inc. July 08/21/2024 CRIS December 01/22/2024 The County is responsible for ensuring the subrecipient monitoring requirements of the Federal grant award are met. Failure to submit invoices timely may result in reimbursement requests being denied and in noncompliance with Federal payment requirements. The County should implement internal controls that help ensure invoices are submitted timely, as required by the grant agreements, and to ensure Federal requirements are met. Officials Response: The State Auditor reviewed seven subrecipient invoices from fiscal year 2024 for the Refugee Support Services (RSS) program and found that five of them were not submitted in a timely manner. The County is responsible for ensuring the cash management requirements of the Federal grant award are met Franklin County Department of Job and Family Services will revise all subaward and contract boilerplates issued post July 1, 2026, to reflect that any deviations from the stated invoice submission schedule must be authorized in writing by FCDJFS. Internal process and training documents will be revised to align with this process. FCDJFS staff responsible for federal subawards and contracts will be trained on the new process by or before July 1, 2026.

45 CFR § 75.352(f) states, in part, a pass-through entity must verify that every subrecipient is audited as required by subpart F of this part. Subpart F details the Single Audit requirements for non-Federal entities expending more than $750,000 in Federal awards in a fiscal year. The Subgrant Agreements between the Ohio Department of Job and Family Services (ODJFS) and Franklin County Department of Job and Family Services (the County) (Subgrantee) and between the County and US Together (Subrecipient) for the Refugee Support Services (RSS) program, state the Subgrantee will ensure that subrecipients expending $750,000 or more in Federal awards during the subrecipient’s fiscal year have met the audit requirements of this Agreement for that fiscal year. During Fiscal Year 2024, the County did not have the proper internal controls in place to help ensure that all subrecipients of the ALN 93.566 program were audited as required by subpart F. We noted 1 out of 4 (25%) of the ALN 93.566 program subrecipients did not receive a Single Audit for fiscal year 2024 and has not had a Single Audit since 2018. Failure to ensure program subrecipients receive Single Audits could result in subrecipients’ noncompliance, questioned costs going undetected, and additional risks for the County as the passthrough entity. The County should establish internal control procedures to help ensure all subrecipients are audited according to subpart F, and that management review the subrecipients' Single Audit reports for findings or results that could impact the operations and decision-making of the County. Officials Response: The State Auditor conducted a site visit on March 24, 2026, during which it was identified that one of our subrecipients had not completed an audit since 2018. Subsequently, a risk assessment was conducted for the subrecipient, and the failure to complete the required annual audits was documented as a finding. A Corrective Improvement Plan (CIP) has since been submitted, and the subrecipient is actively working to complete the outstanding annual audits for fiscal years 2019 through 2025. Additionally, the current risk assessment process is being revised to place greater emphasis on the completion of required annual audits for the preceding year. If an audit has not been completed when applicable, the subrecipient will be classified as high risk. As a result, the subrecipient will be subject to an annual monitoring review conducted by the monitoring team.

The Subgrant Agreements between the Franklin County Department of Job and Family Services (the County) and US Together, Community Refugee & Immigration Services (CRIS), and Jewish Family Services (the Subrecipients) for the Refugee Support Services (RSS) program, state the Subrecipient shall bill monthly and the invoice shall be received by the County no later than fifteen (15) calendar days following the month of service. During Fiscal Year 2024, the County did not have adequate internal controls in place to ensure invoices were submitted by the Subrecipients in accordance with the subgrant agreements. Five out of seven (71%) of the invoices tested were not submitted to the County in a timely manner, as shown below: Subrecipient Service Month Submission Date Jewish Family Services January 02/26/2024 Jewish Family Services April 06/04/2024 CRIS May 06/19/2024 US Together Inc. July 08/21/2024 CRIS December 01/22/2024 The County is responsible for ensuring the subrecipient monitoring requirements of the Federal grant award are met. Failure to submit invoices timely may result in reimbursement requests being denied and in noncompliance with Federal payment requirements. The County should implement internal controls that help ensure invoices are submitted timely, as required by the grant agreements, and to ensure Federal requirements are met. Officials Response: The State Auditor reviewed seven subrecipient invoices from fiscal year 2024 for the Refugee Support Services (RSS) program and found that five of them were not submitted in a timely manner. The County is responsible for ensuring the cash management requirements of the Federal grant award are met Franklin County Department of Job and Family Services will revise all subaward and contract boilerplates issued post July 1, 2026, to reflect that any deviations from the stated invoice submission schedule must be authorized in writing by FCDJFS. Internal process and training documents will be revised to align with this process. FCDJFS staff responsible for federal subawards and contracts will be trained on the new process by or before July 1, 2026.

45 CFR § 75.352(f) states, in part, a pass-through entity must verify that every subrecipient is audited as required by subpart F of this part. Subpart F details the Single Audit requirements for non-Federal entities expending more than $750,000 in Federal awards in a fiscal year. The Subgrant Agreements between the Ohio Department of Job and Family Services (ODJFS) and Franklin County Department of Job and Family Services (the County) (Subgrantee) and between the County and US Together (Subrecipient) for the Refugee Support Services (RSS) program, state the Subgrantee will ensure that subrecipients expending $750,000 or more in Federal awards during the subrecipient’s fiscal year have met the audit requirements of this Agreement for that fiscal year. During Fiscal Year 2024, the County did not have the proper internal controls in place to help ensure that all subrecipients of the ALN 93.566 program were audited as required by subpart F. We noted 1 out of 4 (25%) of the ALN 93.566 program subrecipients did not receive a Single Audit for fiscal year 2024 and has not had a Single Audit since 2018. Failure to ensure program subrecipients receive Single Audits could result in subrecipients’ noncompliance, questioned costs going undetected, and additional risks for the County as the passthrough entity. The County should establish internal control procedures to help ensure all subrecipients are audited according to subpart F, and that management review the subrecipients' Single Audit reports for findings or results that could impact the operations and decision-making of the County. Officials Response: The State Auditor conducted a site visit on March 24, 2026, during which it was identified that one of our subrecipients had not completed an audit since 2018. Subsequently, a risk assessment was conducted for the subrecipient, and the failure to complete the required annual audits was documented as a finding. A Corrective Improvement Plan (CIP) has since been submitted, and the subrecipient is actively working to complete the outstanding annual audits for fiscal years 2019 through 2025. Additionally, the current risk assessment process is being revised to place greater emphasis on the completion of required annual audits for the preceding year. If an audit has not been completed when applicable, the subrecipient will be classified as high risk. As a result, the subrecipient will be subject to an annual monitoring review conducted by the monitoring team.

The Subgrant Agreements between the Franklin County Department of Job and Family Services (the County) and US Together, Community Refugee & Immigration Services (CRIS), and Jewish Family Services (the Subrecipients) for the Refugee Support Services (RSS) program, state the Subrecipient shall bill monthly and the invoice shall be received by the County no later than fifteen (15) calendar days following the month of service. During Fiscal Year 2024, the County did not have adequate internal controls in place to ensure invoices were submitted by the Subrecipients in accordance with the subgrant agreements. Five out of seven (71%) of the invoices tested were not submitted to the County in a timely manner, as shown below: Subrecipient Service Month Submission Date Jewish Family Services January 02/26/2024 Jewish Family Services April 06/04/2024 CRIS May 06/19/2024 US Together Inc. July 08/21/2024 CRIS December 01/22/2024 The County is responsible for ensuring the subrecipient monitoring requirements of the Federal grant award are met. Failure to submit invoices timely may result in reimbursement requests being denied and in noncompliance with Federal payment requirements. The County should implement internal controls that help ensure invoices are submitted timely, as required by the grant agreements, and to ensure Federal requirements are met. Officials Response: The State Auditor reviewed seven subrecipient invoices from fiscal year 2024 for the Refugee Support Services (RSS) program and found that five of them were not submitted in a timely manner. The County is responsible for ensuring the cash management requirements of the Federal grant award are met Franklin County Department of Job and Family Services will revise all subaward and contract boilerplates issued post July 1, 2026, to reflect that any deviations from the stated invoice submission schedule must be authorized in writing by FCDJFS. Internal process and training documents will be revised to align with this process. FCDJFS staff responsible for federal subawards and contracts will be trained on the new process by or before July 1, 2026.