EIN: 316400081
UEI: MP8CTNK86CC9
Audited by: Keith Faber, Auditor of State of Ohio
Oversight agency: 93 [Department of Health and Human Services]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 30, 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 March 30, 2026 (152 days ago).
What is a management decision? →FAC accepted this audit on September 27, 2024 — management decision was due March 27, 2025.
FAC accepted this audit on September 28, 2023 — management decision was due March 28, 2024.
FAC accepted this audit on September 29, 2022 — management decision was due March 29, 2023.
2 CFR ? 3002 gives regulatory effect to the Department of Homeland Security for 2 CFR ? 200.328 which states unless otherwise approved by OMB, the Federal awarding agency must solicit only the OMB-approved government-wide data elements for collection of financial information (at time of publication the Federal Financial Report or such future, OMB-approved, government-wide 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, for example where more frequent reporting is necessary for the effective monitoring of the Federal award or could significantly affect program outcomes, and preferably in coordination with performance reporting. The Federal awarding agency must use OMB-approved common information collections, as applicable, when providing financial and performance reporting information. Additionally, 2 CFR Subpart F ? 200.510(b) requires the auditee prepare a Schedule of Expenditures of Federal Awards (the Schedule) for the period covered by the County?s financial statements which must include the total federal awards expended as determined in accordance with ? 200.502 At a minimum, the schedule must: 1. List individual Federal programs by Federal agency. 2. For Federal awards received as a subrecipient, the name of the pass-through entity and identifying number assigned by the pass-through entity must be included. 3. Provide total Federal awards expended for each individual Federal program and the AL number or other identifying number when the AL information is not available. 4. Include the total amount provided to subrecipients from each Federal program. 5. For loan or loan guarantee programs described in ? 200.502 Basis for determining Federal awards expended, paragraph (b), identify in the notes to the schedule the balances outstanding at the end of the audit period. 6. Include notes that describe the significant accounting policies used in preparing the schedule, and note whether or not the auditee has elected to use the 10 percent de minimis cost rate as covered in ? 200.414 Indirect (F&A) costs. The Schedule prepared by the County had the following errors: ? For AL #97.036, Disaster Grants - Public Assistance, expenditures were understated by $230,112, which was 22% of total federal expenditures reported for this program. This was a major program for 2021; ? For AL #16.575, Crime Victim Assistance, and AL #15.226, Payments in Lieu of Taxes, expenditures were overstated; and ? For AL #10.561, State Administrative Matching Grants for the Supplemental Nutrition Assistance Program, AL #10.665, Schools and Roads - Grants to States, AL #14.239, Home Investment Partnerships Program, AL #15.438, National Forest Acquired Lands, AL #93.558, Temporary Assistance for Needy Families, AL #93.563, Child Support Enforcement, AL #93.658, Foster Care Titile IV-E, AL #93.667, Social Services Block Grant, AL #97.036, Disaster Grants - Public Assistance, and AL #97.042, Emergency Management Performance Grants, expenditures were understated. ? The net effect of all these errors were 10.4% of total federal expenditures. Furthermore, the lack of effective controls over this compliance requirement resulted in the Schedule being misstated. Adjustments, to which management have agreed, are reflected in the accompanying Schedule. Noncompliance with grant requirements as well as errors and omissions on the Schedule of Expenditures of Federal Awards could have an adverse effect on future grant awards by the awarding agency or agencies in addition to an inaccurate assessment of major federal programs that would be subjected to audit. County management should review all grant and loan award documents in order to execute policies and procedures which help ensure compliance with grant and loan requirements, including Schedule reporting requirements. The County should implement a system to track all federal expenditures and related information separately from other expenditures and report federal expenditures with proper support including, but not limited to, grant agreements, calculation of the expenditures, and any federal reporting requirements. This will help ensure the County is in compliance with grant and loan requirements, the Schedule is complete and accurate, and major federal programs are accurately identified for audit.
Show full finding ▾Hide full finding ▴2 CFR ? 3002 gives regulatory effect to the Department of Homeland Security for 2 CFR ? 200.328 which states unless otherwise approved by OMB, the Federal awarding agency must solicit only the OMB-approved government-wide data elements for collection of financial information (at time of publication the Federal Financial Report or such future, OMB-approved, government-wide 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, for example where more frequent reporting is necessary for the effective monitoring of the Federal award or could significantly affect program outcomes, and preferably in coordination with performance reporting. The Federal awarding agency must use OMB-approved common information collections, as applicable, when providing financial and performance reporting information. Additionally, 2 CFR Subpart F ? 200.510(b) requires the auditee prepare a Schedule of Expenditures of Federal Awards (the Schedule) for the period covered by the County?s financial statements which must include the total federal awards expended as determined in accordance with ? 200.502 At a minimum, the schedule must: 1. List individual Federal programs by Federal agency. 2. For Federal awards received as a subrecipient, the name of the pass-through entity and identifying number assigned by the pass-through entity must be included. 3. Provide total Federal awards expended for each individual Federal program and the AL number or other identifying number when the AL information is not available. 4. Include the total amount provided to subrecipients from each Federal program. 5. For loan or loan guarantee programs described in ? 200.502 Basis for determining Federal awards expended, paragraph (b), identify in the notes to the schedule the balances outstanding at the end of the audit period. 6. Include notes that describe the significant accounting policies used in preparing the schedule, and note whether or not the auditee has elected to use the 10 percent de minimis cost rate as covered in ? 200.414 Indirect (F&A) costs. The Schedule prepared by the County had the following errors: ? For AL #97.036, Disaster Grants - Public Assistance, expenditures were understated by $230,112, which was 22% of total federal expenditures reported for this program. This was a major program for 2021; ? For AL #16.575, Crime Victim Assistance, and AL #15.226, Payments in Lieu of Taxes, expenditures were overstated; and ? For AL #10.561, State Administrative Matching Grants for the Supplemental Nutrition Assistance Program, AL #10.665, Schools and Roads - Grants to States, AL #14.239, Home Investment Partnerships Program, AL #15.438, National Forest Acquired Lands, AL #93.558, Temporary Assistance for Needy Families, AL #93.563, Child Support Enforcement, AL #93.658, Foster Care Titile IV-E, AL #93.667, Social Services Block Grant, AL #97.036, Disaster Grants - Public Assistance, and AL #97.042, Emergency Management Performance Grants, expenditures were understated. ? The net effect of all these errors were 10.4% of total federal expenditures. Furthermore, the lack of effective controls over this compliance requirement resulted in the Schedule being misstated. Adjustments, to which management have agreed, are reflected in the accompanying Schedule. Noncompliance with grant requirements as well as errors and omissions on the Schedule of Expenditures of Federal Awards could have an adverse effect on future grant awards by the awarding agency or agencies in addition to an inaccurate assessment of major federal programs that would be subjected to audit. County management should review all grant and loan award documents in order to execute policies and procedures which help ensure compliance with grant and loan requirements, including Schedule reporting requirements. The County should implement a system to track all federal expenditures and related information separately from other expenditures and report federal expenditures with proper support including, but not limited to, grant agreements, calculation of the expenditures, and any federal reporting requirements. This will help ensure the County is in compliance with grant and loan requirements, the Schedule is complete and accurate, and major federal programs are accurately identified for audit.
Finding Number: 2021-002 Planned Corrective Action: Noble County Job and Family Services, Child Support Department, Auditor?s Office, Commissioner?s? Office and Engineer?s Office will review with employees the federal requirements and documentation to reduce reporting discrepancies with grant and loan awards as follows: 1. All departments will do an all-staff training on the importance of grant compliance. 2. Departments will train on how to submit federal schedules that include supporting information, grant agreements, calculation of expenditures and any other federal requirements to support their expenditures which is given to county auditor. 3. Each department will track all federal expenses and information separately from other expenditures. 4. Each department with submit all grants and loan awarded with the total of expenditures of each grant or loan when auditor office requests such list. 5. The county auditor office staff will review each reporting for discrepancies. Anticipated Completion Date: 01/31/23 Responsible Contact Person: Job & Family ? Mindy Lowe Engineer ? Todd Coss Auditor ? Peggy Davis Commissioners ? Brad Peoples & Ruth Hayes
FAC accepted this audit on December 8, 2022 — management decision was due June 8, 2023.
2 CFR ? 3002 gives regulatory effect to the Department of Homeland Security for 2 CFR ? 200.328 which states unless otherwise approved by OMB, the Federal awarding agency must solicit only the OMB-approved government-wide data elements for collection of financial information (at time of publication the Federal Financial Report or such future, OMB-approved, government-wide 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, for example where more frequent reporting is necessary for the effective monitoring of the Federal award or could significantly affect program outcomes, and preferably in coordination with performance reporting. The Federal awarding agency must use OMB-approved common information collections, as applicable, when providing financial and performance reporting information. Additionally, 2 CFR Subpart F ? 200.510(b) requires the auditee prepare a Schedule of Expenditures of Federal Awards (the Schedule) for the period covered by the County?s financial statements which must include the total federal awards expended as determined in accordance with ? 200.502 At a minimum, the schedule must: 1. List individual Federal programs by Federal agency. 2. For Federal awards received as a subrecipient, the name of the pass-through entity and identifying number assigned by the pass-through entity must be included. 3. Provide total Federal awards expended for each individual Federal program and the AL number or other identifying number when the AL information is not available. 4. Include the total amount provided to subrecipients from each Federal program. 5. For loan or loan guarantee programs described in ? 200.502 Basis for determining Federal awards expended, paragraph (b), identify in the notes to the schedule the balances outstanding at the end of the audit period. 6. Include notes that describe the significant accounting policies used in preparing the schedule, and note whether or not the auditee has elected to use the 10 percent de minimis cost rate as covered in ? 200.414 Indirect (F&A) costs. The Schedule prepared by the County had the following errors: ? For AL #97.036, Disaster Grants - Public Assistance, expenditures were understated by $230,112, which was 22% of total federal expenditures reported for this program. This was a major program for 2021; ? For AL #16.575, Crime Victim Assistance, and AL #15.226, Payments in Lieu of Taxes, expenditures were overstated; and ? For AL #10.561, State Administrative Matching Grants for the Supplemental Nutrition Assistance Program, AL #10.665, Schools and Roads - Grants to States, AL #14.239, Home Investment Partnerships Program, AL #15.438, National Forest Acquired Lands, AL #93.558, Temporary Assistance for Needy Families, AL #93.563, Child Support Enforcement, AL #93.658, Foster Care Titile IV-E, AL #93.667, Social Services Block Grant, AL #97.036, Disaster Grants - Public Assistance, and AL #97.042, Emergency Management Performance Grants, expenditures were understated. ? The net effect of all these errors were 10.4% of total federal expenditures. Furthermore, the lack of effective controls over this compliance requirement resulted in the Schedule being misstated. Adjustments, to which management have agreed, are reflected in the accompanying Schedule. Noncompliance with grant requirements as well as errors and omissions on the Schedule of Expenditures of Federal Awards could have an adverse effect on future grant awards by the awarding agency or agencies in addition to an inaccurate assessment of major federal programs that would be subjected to audit. County management should review all grant and loan award documents in order to execute policies and procedures which help ensure compliance with grant and loan requirements, including Schedule reporting requirements. The County should implement a system to track all federal expenditures and related information separately from other expenditures and report federal expenditures with proper support including, but not limited to, grant agreements, calculation of the expenditures, and any federal reporting requirements. This will help ensure the County is in compliance with grant and loan requirements, the Schedule is complete and accurate, and major federal programs are accurately identified for audit.
Show full finding ▾Hide full finding ▴2 CFR ? 3002 gives regulatory effect to the Department of Homeland Security for 2 CFR ? 200.328 which states unless otherwise approved by OMB, the Federal awarding agency must solicit only the OMB-approved government-wide data elements for collection of financial information (at time of publication the Federal Financial Report or such future, OMB-approved, government-wide 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, for example where more frequent reporting is necessary for the effective monitoring of the Federal award or could significantly affect program outcomes, and preferably in coordination with performance reporting. The Federal awarding agency must use OMB-approved common information collections, as applicable, when providing financial and performance reporting information. Additionally, 2 CFR Subpart F ? 200.510(b) requires the auditee prepare a Schedule of Expenditures of Federal Awards (the Schedule) for the period covered by the County?s financial statements which must include the total federal awards expended as determined in accordance with ? 200.502 At a minimum, the schedule must: 1. List individual Federal programs by Federal agency. 2. For Federal awards received as a subrecipient, the name of the pass-through entity and identifying number assigned by the pass-through entity must be included. 3. Provide total Federal awards expended for each individual Federal program and the AL number or other identifying number when the AL information is not available. 4. Include the total amount provided to subrecipients from each Federal program. 5. For loan or loan guarantee programs described in ? 200.502 Basis for determining Federal awards expended, paragraph (b), identify in the notes to the schedule the balances outstanding at the end of the audit period. 6. Include notes that describe the significant accounting policies used in preparing the schedule, and note whether or not the auditee has elected to use the 10 percent de minimis cost rate as covered in ? 200.414 Indirect (F&A) costs. The Schedule prepared by the County had the following errors: ? For AL #97.036, Disaster Grants - Public Assistance, expenditures were understated by $230,112, which was 22% of total federal expenditures reported for this program. This was a major program for 2021; ? For AL #16.575, Crime Victim Assistance, and AL #15.226, Payments in Lieu of Taxes, expenditures were overstated; and ? For AL #10.561, State Administrative Matching Grants for the Supplemental Nutrition Assistance Program, AL #10.665, Schools and Roads - Grants to States, AL #14.239, Home Investment Partnerships Program, AL #15.438, National Forest Acquired Lands, AL #93.558, Temporary Assistance for Needy Families, AL #93.563, Child Support Enforcement, AL #93.658, Foster Care Titile IV-E, AL #93.667, Social Services Block Grant, AL #97.036, Disaster Grants - Public Assistance, and AL #97.042, Emergency Management Performance Grants, expenditures were understated. ? The net effect of all these errors were 10.4% of total federal expenditures. Furthermore, the lack of effective controls over this compliance requirement resulted in the Schedule being misstated. Adjustments, to which management have agreed, are reflected in the accompanying Schedule. Noncompliance with grant requirements as well as errors and omissions on the Schedule of Expenditures of Federal Awards could have an adverse effect on future grant awards by the awarding agency or agencies in addition to an inaccurate assessment of major federal programs that would be subjected to audit. County management should review all grant and loan award documents in order to execute policies and procedures which help ensure compliance with grant and loan requirements, including Schedule reporting requirements. The County should implement a system to track all federal expenditures and related information separately from other expenditures and report federal expenditures with proper support including, but not limited to, grant agreements, calculation of the expenditures, and any federal reporting requirements. This will help ensure the County is in compliance with grant and loan requirements, the Schedule is complete and accurate, and major federal programs are accurately identified for audit.
Finding Number: 2021-002 Planned Corrective Action: Noble County Job and Family Services, Child Support Department, Auditor?s Office, Commissioner?s? Office and Engineer?s Office will review with employees the federal requirements and documentation to reduce reporting discrepancies with grant and loan awards as follows: 1. All departments will do an all-staff training on the importance of grant compliance. 2. Departments will train on how to submit federal schedules that include supporting information, grant agreements, calculation of expenditures and any other federal requirements to support their expenditures which is given to county auditor. 3. Each department will track all federal expenses and information separately from other expenditures. 4. Each department with submit all grants and loan awarded with the total of expenditures of each grant or loan when auditor office requests such list. 5. The county auditor office staff will review each reporting for discrepancies. Anticipated Completion Date: 01/31/23 Responsible Contact Person: Job & Family ? Mindy Lowe Engineer ? Todd Coss Auditor ? Peggy Davis Commissioners ? Brad Peoples & Ruth Hayes
FAC accepted this audit on January 2, 2022 — management decision was due July 2, 2022.
FAC accepted this audit on December 29, 2020 — management decision was due June 29, 2021.
FAC accepted this audit on October 26, 2019 — management decision was due April 26, 2020.
FAC accepted this audit on July 1, 2019 — management decision was due January 1, 2020.
FAC accepted this audit on September 24, 2017 — management decision was due March 24, 2018.
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