EIN: 316400080
UEI: QC6KRT3ADMN8
Data as of August 27, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on October 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 April 21, 2026 (128 days ago).
What is a management decision? →45 CFR part 75 gives regulatory effect to the Department of Health and Human Services for 2 CFR sections 200.420 through 200.476. These sections provide the principles to be applied in establishing the allowability of certain items of cost. Section B2.4 of the Ohio Department of Health (ODH) Grants Administration Policy and Procedures (OGAPP) Manual states compensation must follow the Ohio Department of Administrative Services regulations and meet federal merit system or other requirements, where applicable. Federal guidelines require subrecipients to maintain Time and Activity or Time and Effort reporting to verify time worked for all employees who are charged less than 100% to a specific funding source. The Health District utilized its own employees for the development and implementation of the COVID-19 Epidemiology and Laboratory Capacity for Infectious Diseases subgrant. These employees performed work for multiple grants and/or general business throughout the period. Employees maintained timesheets, which documented the time, date and activities they worked on; however, this documentation was not in agreement with the actual payroll expense charged to the federal grant. We identified 2 out of 3 employees selected for testing had actual and projected payroll costs charged to the federal program totaling $1,385 and $3,436, respectively, that was not supported by Time and Activity or Time and Effort documentation. Additionally, 1 out of 3 employees selected for testing was charged less to the grant than was supported by their Time and Activity and Time and Effort documentation. These errors were due to a failure in the Health District’s internal control to ensure supporting Time and Activity and Time and Effort documentation was in agreement with actual costs charged to the federal grant. Failure to have adequate controls in place to complete accurate time and effort documentation and ensuring the documentation is in agreement with costs charged to federal grants could result in the Health District not meeting federal compliance requirements and result in questioned costs for federal programs. The Health District should implement and have controls in place to ensure salaries and wages are adequately documented and properly charged to the respective federal programs.
Show full finding ▾Hide full finding ▴45 CFR part 75 gives regulatory effect to the Department of Health and Human Services for 2 CFR sections 200.420 through 200.476. These sections provide the principles to be applied in establishing the allowability of certain items of cost. Section B2.4 of the Ohio Department of Health (ODH) Grants Administration Policy and Procedures (OGAPP) Manual states compensation must follow the Ohio Department of Administrative Services regulations and meet federal merit system or other requirements, where applicable. Federal guidelines require subrecipients to maintain Time and Activity or Time and Effort reporting to verify time worked for all employees who are charged less than 100% to a specific funding source. The Health District utilized its own employees for the development and implementation of the COVID-19 Epidemiology and Laboratory Capacity for Infectious Diseases subgrant. These employees performed work for multiple grants and/or general business throughout the period. Employees maintained timesheets, which documented the time, date and activities they worked on; however, this documentation was not in agreement with the actual payroll expense charged to the federal grant. We identified 2 out of 3 employees selected for testing had actual and projected payroll costs charged to the federal program totaling $1,385 and $3,436, respectively, that was not supported by Time and Activity or Time and Effort documentation. Additionally, 1 out of 3 employees selected for testing was charged less to the grant than was supported by their Time and Activity and Time and Effort documentation. These errors were due to a failure in the Health District’s internal control to ensure supporting Time and Activity and Time and Effort documentation was in agreement with actual costs charged to the federal grant. Failure to have adequate controls in place to complete accurate time and effort documentation and ensuring the documentation is in agreement with costs charged to federal grants could result in the Health District not meeting federal compliance requirements and result in questioned costs for federal programs. The Health District should implement and have controls in place to ensure salaries and wages are adequately documented and properly charged to the respective federal programs.
• ZMCHD will continue to educate staff on time and activity reporting. • ZMCHD will create a process to evaluate staff time and effort reporting to ensure the grant is not being overcharged.
2023-002
FAC accepted this audit on January 6, 2025 — management decision was due July 6, 2025.
Allowable Costs/Cost Principles Finding Number: 2023-002 Assistance Listing Number and Title: AL # 93.323 COVID-19 Epidemiology and Laboratory Capacity for Infectious Diseases Federal Award Identification Number / Year: 06010012EO0222 & 06010012EO0323 / 2023 Federal Agency: U.S. Department of Health and Human Services Compliance Requirement: Allowable Costs/Cost Principles Pass-Through Entity: Ohio Department of Health Repeat Finding from Prior Audit? No Noncompliance / Material Weakness / Questioned Cost 45 CFR part 75 gives regulatory effect to the Department of Health and Human Services for 2 CFR sections 200.420 through 200.476. These sections provide the principles to be applied in establishing the allowability of certain items of cost. Section B2.4 of the Ohio Department of Health (ODH) Grants Administration Policy and Procedures (OGAPP) Manual states compensation must follow the Ohio Department of Administrative Services regulations and meet federal merit system or other requirements, where applicable. Federal guidelines require subrecipients to maintain Time and Activity or Time and Effort reporting to verify time worked for all employees who are charged less than 100% to a specific funding source. The Health District utilized its own employees for the development and implementation of the COVID-19 Epidemiology and Laboratory Capacity for Infectious Diseases subgrant. These employees performed work for multiple grants and/or general business throughout the period. Employees maintained timesheets, which documented the time, date and activities they worked on; however, this documentation was not in agreement with the actual payroll expense charged to the federal grant. We identified 2 out of 3 employees selected for testing had actual and projected payroll costs charged to the federal program totaling $13,366 and $45,588, respectively, that was not supported by Time and Activity or Time and Effort documentation. Failure to complete accurate time and effort documentation and ensuring the documentation is in agreement with costs charged to federal grants could result in the Health District not meeting federal compliance requirements and result in questioned costs for federal programs. The Health District should implement and have controls in place to ensure salaries and wages are adequately documented and properly charged to the respective federal programs. Officials’ Response: See Corrective Action Plan
Show full finding ▾Hide full finding ▴Allowable Costs/Cost Principles Finding Number: 2023-002 Assistance Listing Number and Title: AL # 93.323 COVID-19 Epidemiology and Laboratory Capacity for Infectious Diseases Federal Award Identification Number / Year: 06010012EO0222 & 06010012EO0323 / 2023 Federal Agency: U.S. Department of Health and Human Services Compliance Requirement: Allowable Costs/Cost Principles Pass-Through Entity: Ohio Department of Health Repeat Finding from Prior Audit? No Noncompliance / Material Weakness / Questioned Cost 45 CFR part 75 gives regulatory effect to the Department of Health and Human Services for 2 CFR sections 200.420 through 200.476. These sections provide the principles to be applied in establishing the allowability of certain items of cost. Section B2.4 of the Ohio Department of Health (ODH) Grants Administration Policy and Procedures (OGAPP) Manual states compensation must follow the Ohio Department of Administrative Services regulations and meet federal merit system or other requirements, where applicable. Federal guidelines require subrecipients to maintain Time and Activity or Time and Effort reporting to verify time worked for all employees who are charged less than 100% to a specific funding source. The Health District utilized its own employees for the development and implementation of the COVID-19 Epidemiology and Laboratory Capacity for Infectious Diseases subgrant. These employees performed work for multiple grants and/or general business throughout the period. Employees maintained timesheets, which documented the time, date and activities they worked on; however, this documentation was not in agreement with the actual payroll expense charged to the federal grant. We identified 2 out of 3 employees selected for testing had actual and projected payroll costs charged to the federal program totaling $13,366 and $45,588, respectively, that was not supported by Time and Activity or Time and Effort documentation. Failure to complete accurate time and effort documentation and ensuring the documentation is in agreement with costs charged to federal grants could result in the Health District not meeting federal compliance requirements and result in questioned costs for federal programs. The Health District should implement and have controls in place to ensure salaries and wages are adequately documented and properly charged to the respective federal programs. Officials’ Response: See Corrective Action Plan
Finding Number: 2023-002 Planned Corrective Action: Allowable Costs/Cost Principles Re: Noncompliance / Material Weakness/ Questioned Cost • ZMCHD has developed a spreadsheet for management to review time and activity of their staff including time worked and effort documentation quarterly based on actual time worked vs. budgeted time worked. Any necessary corrections will be shared with the fiscal officer to ensure corrections are made as necessary. • ZMCHD will ensure staff are educated on how to report time worked when they are doing activities for multiple programs and ensure that staff are disciplined when they are not reporting correctly. Anticipated Completion Date: 12/31/2024 Responsible Contact Person: Erin Wood, Chief Administrative Officer
FAC accepted this audit on September 27, 2021 — management decision was due March 27, 2022.
45 C.F.R. ? 75.405 (a) states, in part, a cost is allocable to a particular Federal award or other cost objective if the goods or services involved are chargeable or assignable to that Federal award or cost objective in accordance with the relative benefits received. In order for a cost to be allocable, it must be incurred specifically for the Federal award, and benefit both the Federal award and other work of the non-Federal entity and be distributed in proportions that may be approximated using reasonable methods. In addition, Ohio Admin. Code ? 5101:9-7-20(E) outlines the procedures to be utilized for random moment sampling time studies (RMS) designed to measure activity regarding various Federal programs passed through the Ohio Department of Job and Family Services including those administered through the public children services agency. These procedures include an employee completing the required comments section, within WebRMS, with comments that demonstrate that the selected program and activity codes supporting the work performed by the assigned position at the time of the observation and ensuring adequate backup documentation is available to verify the activity being performed. Additionally, Ohio Admin. Code ? 5101:9-7-20(E)(3) and (4) states that an employee receiving an observation moment will have 48 hours to respond, not including weekends or holidays. If an employee fails to respond within the 48 hour period, the observation moment will expire and WebRMS will not permit the employee to respond. The RMS Coordinator may select an alternate response option upon notification by the employee or the employee?s supervisor that the employee is unable to respond to the observation moment via email within the 48 hour observation period. Furthermore, Ohio Admin. Code ? 5101:9-7-20(F)(3) states that, in accordance with federally accepted timelines, the RMS Coordinator shall review and approve, by accepting all observation moment responses, within 72 hours. During our testing for the Foster Care ? Title IV-E and Adoption Assistance major federal programs, we noted four percent of the random moment observations tested were not completed by the employee within the 48 hour period or the RMS Coordinator did not select the alternative response option that the employee is unable to respond to the observation moment within the 48 hour observation period. The Muskingum County Children Services should develop procedures to ensure that all RMS observations are completed and approved in the required time periods.
Show full finding ▾Hide full finding ▴45 C.F.R. ? 75.405 (a) states, in part, a cost is allocable to a particular Federal award or other cost objective if the goods or services involved are chargeable or assignable to that Federal award or cost objective in accordance with the relative benefits received. In order for a cost to be allocable, it must be incurred specifically for the Federal award, and benefit both the Federal award and other work of the non-Federal entity and be distributed in proportions that may be approximated using reasonable methods. In addition, Ohio Admin. Code ? 5101:9-7-20(E) outlines the procedures to be utilized for random moment sampling time studies (RMS) designed to measure activity regarding various Federal programs passed through the Ohio Department of Job and Family Services including those administered through the public children services agency. These procedures include an employee completing the required comments section, within WebRMS, with comments that demonstrate that the selected program and activity codes supporting the work performed by the assigned position at the time of the observation and ensuring adequate backup documentation is available to verify the activity being performed. Additionally, Ohio Admin. Code ? 5101:9-7-20(E)(3) and (4) states that an employee receiving an observation moment will have 48 hours to respond, not including weekends or holidays. If an employee fails to respond within the 48 hour period, the observation moment will expire and WebRMS will not permit the employee to respond. The RMS Coordinator may select an alternate response option upon notification by the employee or the employee?s supervisor that the employee is unable to respond to the observation moment via email within the 48 hour observation period. Furthermore, Ohio Admin. Code ? 5101:9-7-20(F)(3) states that, in accordance with federally accepted timelines, the RMS Coordinator shall review and approve, by accepting all observation moment responses, within 72 hours. During our testing for the Foster Care ? Title IV-E and Adoption Assistance major federal programs, we noted four percent of the random moment observations tested were not completed by the employee within the 48 hour period or the RMS Coordinator did not select the alternative response option that the employee is unable to respond to the observation moment within the 48 hour observation period. The Muskingum County Children Services should develop procedures to ensure that all RMS observations are completed and approved in the required time periods.
In accordance with 45 CFR Section 75.405(a), OAC 5101:9-7-20 E ? effective 1/18/20 ? Muskingum County Adult and Child Protectives continues the practices listed in the Corrective Action Plan (CAP) of September 30, 2020, and will continue those with this current CAP. Please note that the 2020 finding was performed in February of 2020, which was before the September 2020 CAP was in practice. Please see September 30, 2020 CAP to see the current and continual practices for this job procedure. All training in the CAP below was completed prior to the anticipated completion date. From 2019-001 Planned Corrective Action: In accordance with 45 CFR Section 75.405(a), OAC 5101:9-7-20 E and OAC 5101:9-7-20 F - effective 1/18/20 - All participants in the RMS, Supervisors of participants, RMS Coordinators, Supervisor of the RMS Coordinators/Business Director and Executive Director will be retrained on completing the RMS observation moments. All new employees who will be a participant in the RMS will be trained upon hire, as it will be added to the hiring process check sheet. RMS Coordinators and Supervisor/Business Director will review the RMS OAC rule 5101:9-7-20 and watch the webinar located on the Innerweb/Random Moments/Policy and Analysis/Resources/Technical Assistance/RMS 2020 Update Webinar. Participant will fill out the RMS when received if they are available, if not and their supervisor receives the reminder at 12 hours ? the supervisor will contact the participant to ensure the RMS is filled out. If the RMS is not completed and the 36 hour reminder email goes to the RMS Coordinator, the RMS Coordinator will call the participant to ensure it is completed. If the participant cannot be reached, a message will be left to return the call in regards to the RMS. The RMS Coordinator will then call the participant?s Supervisor. If both the participant and Supervisor are unavailable, a RMS Coordinator will contact their Supervisor/Business Director or Executive Director in order to ensure the RMS information is gathered in order to be completed. There will be 3 RMS Coordinators trained to ensure that at least one will be watching daily for RMSs that need reviewed and approved. This will ensure that they are all completed within 48 hours and reviewed and approved within 72 hours. Anticipated Completion Date: September 18, 2020 Training, Ongoing Practice Responsible Contact Person: Angela Carder, Business Director/Supervisor, Susan Rosser, Account Clerk/RMS Coordinator
2019-001
FAC accepted this audit on September 28, 2020 — management decision was due March 28, 2021.
45 C.F.R. ? 75.405 (a) states, in part, a cost is allocable to a particular Federal award or other cost objective if the goods or services involved are chargeable or assignable to that Federal award or cost objective in accordance with the relative benefits received. In order for a cost to be allocable it must benefit both the Federal award and other work of the non-Federal entity and be distributed in proportions that may be approximated using reasonable methods. In addition, Ohio Admin. Code ? 5101:9-7-20(E) outlines the procedures to be utilized for random moment sampling time studies (RMS) designed to measure activity regarding various Federal programs passed through the Ohio Department of Job and Family Services including those administered through the public children services agency. These procedures include an employee completing the required comments section, within WebRMS, with comments that demonstrate that the selected program and activity codes supporting the work performed by the assigned position at the time of the observation and ensuring adequate backup documentation is available to verify the activity being performed. Additionally, Ohio Admin. Code ? 5101:9-7-20(E)(3) and (4) states that an employee receiving an observation moment will have 24 hours to respond, not including weekends or holidays. If an employee fails to respond within the 24 hour period, the observation moment will expire and WebRMS will not permit the employee to respond. The RMS Coordinator may select an alternate response option upon notification by the employee or the employee?s supervisor that the employee is unable to respond to the observation moment via email within the 24 hour observation period. Furthermore, Ohio Admin. Code ? 5101:9-7-20(F)(3) states that, in accordance with federally accepted timelines, the RMS Coordinator shall review and approve, by accepting all observation moment responses, within 48 hours. During our testing for the Foster Care ? Title IV-E and Adoption Assistance major federal programs, we noted 4 percent of the random moment observations tested did not have a response from the employee within the required 24 hour period. Additionally, we also noted 4 percent of the random moment observations tested were not reviewed and approved by the RMS Coordinator within the required 48 hour time period. The Muskingum County Children Services should develop procedures to ensure that all RMS observations are completed and approved in the required time periods.
Show full finding ▾Hide full finding ▴45 C.F.R. ? 75.405 (a) states, in part, a cost is allocable to a particular Federal award or other cost objective if the goods or services involved are chargeable or assignable to that Federal award or cost objective in accordance with the relative benefits received. In order for a cost to be allocable it must benefit both the Federal award and other work of the non-Federal entity and be distributed in proportions that may be approximated using reasonable methods. In addition, Ohio Admin. Code ? 5101:9-7-20(E) outlines the procedures to be utilized for random moment sampling time studies (RMS) designed to measure activity regarding various Federal programs passed through the Ohio Department of Job and Family Services including those administered through the public children services agency. These procedures include an employee completing the required comments section, within WebRMS, with comments that demonstrate that the selected program and activity codes supporting the work performed by the assigned position at the time of the observation and ensuring adequate backup documentation is available to verify the activity being performed. Additionally, Ohio Admin. Code ? 5101:9-7-20(E)(3) and (4) states that an employee receiving an observation moment will have 24 hours to respond, not including weekends or holidays. If an employee fails to respond within the 24 hour period, the observation moment will expire and WebRMS will not permit the employee to respond. The RMS Coordinator may select an alternate response option upon notification by the employee or the employee?s supervisor that the employee is unable to respond to the observation moment via email within the 24 hour observation period. Furthermore, Ohio Admin. Code ? 5101:9-7-20(F)(3) states that, in accordance with federally accepted timelines, the RMS Coordinator shall review and approve, by accepting all observation moment responses, within 48 hours. During our testing for the Foster Care ? Title IV-E and Adoption Assistance major federal programs, we noted 4 percent of the random moment observations tested did not have a response from the employee within the required 24 hour period. Additionally, we also noted 4 percent of the random moment observations tested were not reviewed and approved by the RMS Coordinator within the required 48 hour time period. The Muskingum County Children Services should develop procedures to ensure that all RMS observations are completed and approved in the required time periods.
In accordance with 45 CFR Section 75.405(a), OAC 5101:9-7-20 E and OAC 5101:9-7-20 F - effective 1/18/20 All participants in the RMS, Supervisors of participants, RMS Coordinators, Supervisor of the RMS Coordinators/Business Director and Executive Director will be retrained on completing the RMS observation moments. All new employees who will be a participant in the RMS will be trained upon hire, as it will be added to the hiring process check sheet. RMS Coordinators and Supervisor/Business Director will review the RMS OAC rule 5101:9-7-20 and watch the webinar located on the Innerweb/Random Moments/Policy and Analysis/Resources/Technical Assistance/RMS 2020 Update Webinar. Participant will fill out the RMS when received if they are available, if not and their supervisor receives the reminder at 12 hours ? the supervisor will contact the participant to ensure the RMS is filled out. If the RMS is not completed and the 36 hour reminder email goes to the RMS Coordinator, the RMS Coordinator will call the participant to ensure it is completed. If the participant cannot be reached, a message will be left to return the call in regards to the RMS. The RMS Coordinator will then call the participant?s Supervisor. If both the participant and Supervisor are unavailable, a RMS Coordinator will contact their Supervisor/Business Director or Executive Director in order to ensure the RMS information is gathered in order to be completed. There will be 3 RMS Coordinators trained to ensure that at least one will be watching daily for RMSs that need reviewed and approved. This will ensure that they are all completed within 48 hours and reviewed and approved within 72 hours. Anticipated Completion Date: September 18, 2020 Training, Ongoing Practice Responsible Contact Person: Angela Carder, Business Director/Supervisor, Susan Rosser, Account Clerk/RMS Coordinator
45 C.F.R. ? 92.20 requires a State to account for grant funds in accordance with State laws and procedures for expending and accounting for its own funds. Fiscal control and accounting procedures of the State, as well as its sub-grantees and cost-type contractors, must be sufficient to permit preparation of reports required by this part and the statutes authorizing the grant. Ohio Admin. Code Section 5101:9-7-29 requires a county family services agency to submit a completed quarterly financial statement to the Ohio Department of Job and Family Services (ODJFS) Bureau of County Finance and Technical Assistance (BCFTA) no later than the last day of the month following the quarter the report represents. The required quarterly financial statement must be submitted no later than the 10th of the second month following the quarter the report represents (for example, November 10th for the July through September reporting period). The County failed to submit fifty percent of the Children Services Quarterly Financial Statements (ODJFS Form No. 2820) within the required time period. For certain quarters, the County submitted the statements in time periods ranging from 3 days to 9 days after the required reporting date. Failure to timely report the required information could lead to inaccurate information reported by the State to the Federal government. We recommend the County submit the required quarterly reports within the required time period as required.
Show full finding ▾Hide full finding ▴45 C.F.R. ? 92.20 requires a State to account for grant funds in accordance with State laws and procedures for expending and accounting for its own funds. Fiscal control and accounting procedures of the State, as well as its sub-grantees and cost-type contractors, must be sufficient to permit preparation of reports required by this part and the statutes authorizing the grant. Ohio Admin. Code Section 5101:9-7-29 requires a county family services agency to submit a completed quarterly financial statement to the Ohio Department of Job and Family Services (ODJFS) Bureau of County Finance and Technical Assistance (BCFTA) no later than the last day of the month following the quarter the report represents. The required quarterly financial statement must be submitted no later than the 10th of the second month following the quarter the report represents (for example, November 10th for the July through September reporting period). The County failed to submit fifty percent of the Children Services Quarterly Financial Statements (ODJFS Form No. 2820) within the required time period. For certain quarters, the County submitted the statements in time periods ranging from 3 days to 9 days after the required reporting date. Failure to timely report the required information could lead to inaccurate information reported by the State to the Federal government. We recommend the County submit the required quarterly reports within the required time period as required.
In accordance with 45 CFR Section 92.20 (a) and OAC 5101:9-7-29 C 2 c ? effective 1/18/20 Account Clerk, Supervisor/Business Director and Executive Director will review the Financial Reporting Requirements OAC rule 5101:9-7-29. Account Clerk responsible for completing and submitting the quarterly report will have a chart showing date requirement of when the quarterly report will be sent to MCACPS Executive Director for review and signature, and date requirement to send to the County Auditor?s Office for review and signature in order to get it back to be submitted by the 10th of the month of the second month following the quarter. The chart will have at least a year at a time charted with the date of the 3rd or before that it will go to the Executive Director, the date of the 5th or before to go to the County Auditor and the 10th or before for final submission. A copy of the submission email will be printed off and attached to the quarterly report. The Account Clerk?s Supervisor/Business Director, as well as the Executive Director will also have a copy of the chart to review to ensure final submission. Anticipated Completion Date: September 18, 2020 Training, Ongoing Practice Responsible Contact Person: Angela Carder, Business Director/Supervisor, Susan Rosser, Account Clerk/RMS Coordinator
FAC accepted this audit on August 28, 2017 — management decision was due February 28, 2018.
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