EIN: 340768857
UEI: V4NUG5EVXGS1
Audited by: Barnes Wendling CPAs, Inc
Oversight agency: 21 [Department of the Treasury]
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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 December 8, 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 June 8, 2026 (84 days ago).
What is a management decision? →FAC accepted this audit on November 3, 2023 — management decision was due May 3, 2024.
FAC accepted this audit on October 23, 2022 — management decision was due April 23, 2023.
FAC accepted this audit on October 6, 2021 — management decision was due April 6, 2022.
FAC accepted this audit on September 30, 2020 — management decision was due March 30, 2021.
FAC accepted this audit on October 10, 2019 — management decision was due April 10, 2020.
Federal Agency ? U.S. Department of Health and Human Services Program Name ? Temporary Assistance for Needy Families (TANF) - Bridges CFDA Number ? 93.558 Criteria ? The Child & Family Health Collaborative of Ohio Bridges Program Provider Manual specifies participants must be employed for at least eighty (80) hours per month in regular employment, AmeriCorps, an internship, or externship. Case documentation is required to be maintained in the Statewide Automated Child Welfare Information System (SACWIS) proving ongoing monthly employment. A discontinuation of employment for greater than 60 days shall result in ineligibility of the participant. Context and Condition ? We noted per discussion with the chief financial officer that an individual was noted to have lost employment for a period greater than 60 days which is a cause for termination from the program. The ineligible participant was not removed from the program by the Organization. This finding was detected by the Child and Family Health Collaborative of Ohio, LLC through an audit of the Bridges Program. No instances of non-compliance with this requirement were noted during our statistically sampled testing of 60 disbursements. Questioned Costs ? $19,234 Cause and Effect ? Sufficient training and internal controls were not in place to monitor participant eligibility and verify employee compliance with program eligibility requirements regarding participant employment. Recommendation - We recommend the Organization review with supervisors the importance of monitoring liaison work and required documentation. The Organization should also create an organization chart and emergency oversight group for use in the event of employee turnover or absence from the office. Lastly, the Organization should stress the importance of compliance with federal program guidelines and provide staff outlets to discuss and trouble shoot unusual situations to insure proper resolution within program guidelines.
Show full finding ▾Hide full finding ▴Federal Agency ? U.S. Department of Health and Human Services Program Name ? Temporary Assistance for Needy Families (TANF) - Bridges CFDA Number ? 93.558 Criteria ? The Child & Family Health Collaborative of Ohio Bridges Program Provider Manual specifies participants must be employed for at least eighty (80) hours per month in regular employment, AmeriCorps, an internship, or externship. Case documentation is required to be maintained in the Statewide Automated Child Welfare Information System (SACWIS) proving ongoing monthly employment. A discontinuation of employment for greater than 60 days shall result in ineligibility of the participant. Context and Condition ? We noted per discussion with the chief financial officer that an individual was noted to have lost employment for a period greater than 60 days which is a cause for termination from the program. The ineligible participant was not removed from the program by the Organization. This finding was detected by the Child and Family Health Collaborative of Ohio, LLC through an audit of the Bridges Program. No instances of non-compliance with this requirement were noted during our statistically sampled testing of 60 disbursements. Questioned Costs ? $19,234 Cause and Effect ? Sufficient training and internal controls were not in place to monitor participant eligibility and verify employee compliance with program eligibility requirements regarding participant employment. Recommendation - We recommend the Organization review with supervisors the importance of monitoring liaison work and required documentation. The Organization should also create an organization chart and emergency oversight group for use in the event of employee turnover or absence from the office. Lastly, the Organization should stress the importance of compliance with federal program guidelines and provide staff outlets to discuss and trouble shoot unusual situations to insure proper resolution within program guidelines.
As a result of an audit conducted by the Child & Family Health Collaborative of Ohio (Collaborative), Organization was required to refund payments received for three clients that had not maintained eligibility or did not have sufficient documentation to verify eligibility. In some cases this payback was the result of Bridges staff being on medical leave and insufficient coverage being identified while on leave. Outlined below are steps that have been taken to safe guard against similar errors in the future. 1. The Collaborative has modified programmatic requirements to require liaisons verify program eligibility on a monthly basis, that supervisors verify this eligibility and the supporting documentation monthly in supervision, and that the required documentation is uploaded into SACWIS quarterly. At the time of these errors the documentation was reviewed every 60 days and the supervisor safe guards were not in place. 2. Activity Log templates were created in SACWIS for liaisons and supervisors. The ?Liaison Monthly Home Visit Form" requires liaisons to review eligibility status and triggers that a notice of ineligibility be generated if the participant is no longer eligible. The ?Supervisor Staffing Activity Log?, required monthly, requires the supervisor to verify eligibility, including verification of the required documentation to support eligibility. 3. On September 3, 2019 a memo was sent to the Organization?s Regional Directors outlining the Bridges funding, the importance of eligibility verification, and the penalty of financial paybacks if participants remain open without the required eligibility. Attached to this memo included the following: a. Bridges cheat sheet: outlining program requirements and corresponding timeframes. b. Bridges ?Liaison Monthly Home Visit Form?: the SACWIS activity log template that is required each month and includes reviewing eligibility. c. Bridges ?Supervisor Staffing Activity Log?: the supervisor monthly log requiring that eligibility and corresponding documentation is verified. Regional Directors were directed to have all Bridges supervisors review and sign the memo. 4. The Collaborative released an updated Provider Manual on July 1, 2019. The manual states that provider agencies must notify the Collaborative coordinators of any supervisor or liaison absences and the plan to ensure coverage. All supervisors have been provided with a copy of the updated manual. 5. The Organization currently conducts agency wide conference calls with all Bridges supervisors every other month. The memo described above and the requirement to ensure coverage during staff absences will be reviewed at the next call on September 24, 2019. 6. The Collaborative facilitates quarterly meetings and all supervisors and liaisons are required to attend. These meetings review programmatic requirements, specifically highlighting any requirements that result in significant audit findings. By attending these meetings our liaisons and supervisors will stay current on issues.
Federal Agency ? U.S. Department of Health and Human Services Program Name ? Temporary Assistance for Needy Families (TANF) - Bridges CFDA Number ? 93.558 Criteria ? The U.S. Department of Health and Human Services TANF compliance supplement specifies the State agency must maintain adequate documentation, verification, and internal control procedures to ensure the accuracy of the data used in calculating work participation rates. In so doing, it must have in place procedures to (a) determine whether its work activities may count for participation rate purposes, (b) determine how to count and verify reported hours of work, (c) identify who is a work eligible individual, and (d) control internal data transmission and accuracy. Each State agency must comply with its HHS-approved Work Verification Plan in effect for the period that is audited. Context and Condition ? We noted per discussion with the chief financial officer that two individuals were deemed ineligible from the program based on insufficient documentation maintained within SACWIS to substantiate their employment history and eligibility within the program. These ineligible participants were not detected by the Organization. These findings were detected by the Child and Family Health Collaborative of Ohio, LLC through an audit of the Bridges Program. No instances of non-compliance with this requirement were noted during our statistically sampled testing of 60 disbursements. Questioned Costs ? $38,656 Cause and Effect ? Sufficient training regarding the importance of ongoing employment documentation and internal controls to monitor document retention were not in place to verify employee compliance with program documentation requirements. Recommendation - We recommend the Organization review with supervisors the importance of monitoring liaison work and required documentation. The Organization should also create an organization chart and emergency oversight group for use in the event of employee turnover or absence from the office. Lastly, the Organization should stress the importance of compliance with federal program guidelines and provide staff outlets to discuss and trouble shoot unusual situations to insure proper resolution within program guidelines.
Show full finding ▾Hide full finding ▴Federal Agency ? U.S. Department of Health and Human Services Program Name ? Temporary Assistance for Needy Families (TANF) - Bridges CFDA Number ? 93.558 Criteria ? The U.S. Department of Health and Human Services TANF compliance supplement specifies the State agency must maintain adequate documentation, verification, and internal control procedures to ensure the accuracy of the data used in calculating work participation rates. In so doing, it must have in place procedures to (a) determine whether its work activities may count for participation rate purposes, (b) determine how to count and verify reported hours of work, (c) identify who is a work eligible individual, and (d) control internal data transmission and accuracy. Each State agency must comply with its HHS-approved Work Verification Plan in effect for the period that is audited. Context and Condition ? We noted per discussion with the chief financial officer that two individuals were deemed ineligible from the program based on insufficient documentation maintained within SACWIS to substantiate their employment history and eligibility within the program. These ineligible participants were not detected by the Organization. These findings were detected by the Child and Family Health Collaborative of Ohio, LLC through an audit of the Bridges Program. No instances of non-compliance with this requirement were noted during our statistically sampled testing of 60 disbursements. Questioned Costs ? $38,656 Cause and Effect ? Sufficient training regarding the importance of ongoing employment documentation and internal controls to monitor document retention were not in place to verify employee compliance with program documentation requirements. Recommendation - We recommend the Organization review with supervisors the importance of monitoring liaison work and required documentation. The Organization should also create an organization chart and emergency oversight group for use in the event of employee turnover or absence from the office. Lastly, the Organization should stress the importance of compliance with federal program guidelines and provide staff outlets to discuss and trouble shoot unusual situations to insure proper resolution within program guidelines.
As a result of an audit conducted by the Child & Family Health Collaborative of Ohio (Collaborative), Organization was required to refund payments received for three clients that had not maintained eligibility or did not have sufficient documentation to verify eligibility. In some cases this payback was the result of Bridges staff being on medical leave and insufficient coverage being identified while on leave. Outlined below are steps that have been taken to safe guard against similar errors in the future. 1. The Collaborative has modified programmatic requirements to require liaisons verify program eligibility on a monthly basis, that supervisors verify this eligibility and the supporting documentation monthly in supervision, and that the required documentation is uploaded into SACWIS quarterly. At the time of these errors the documentation was reviewed every 60 days and the supervisor safe guards were not in place. 2. Activity Log templates were created in SACWIS for liaisons and supervisors. The ?Liaison Monthly Home Visit Form" requires liaisons to review eligibility status and triggers that a notice of ineligibility be generated if the participant is no longer eligible. The ?Supervisor Staffing Activity Log?, required monthly, requires the supervisor to verify eligibility, including verification of the required documentation to support eligibility. 3. On September 3, 2019 a memo was sent to the Organization?s Regional Directors outlining the Bridges funding, the importance of eligibility verification, and the penalty of financial paybacks if participants remain open without the required eligibility. Attached to this memo included the following: a. Bridges cheat sheet: outlining program requirements and corresponding timeframes. b. Bridges ?Liaison Monthly Home Visit Form?: the SACWIS activity log template that is required each month and includes reviewing eligibility. c. Bridges ?Supervisor Staffing Activity Log?: the supervisor monthly log requiring that eligibility and corresponding documentation is verified. Regional Directors were directed to have all Bridges supervisors review and sign the memo. 4. The Collaborative released an updated Provider Manual on July 1, 2019. The manual states that provider agencies must notify the Collaborative coordinators of any supervisor or liaison absences and the plan to ensure coverage. All supervisors have been provided with a copy of the updated manual. 5. The Organization currently conducts agency wide conference calls with all Bridges supervisors every other month. The memo described above and the requirement to ensure coverage during staff absences will be reviewed at the next call on September 24, 2019. 6. The Collaborative facilitates quarterly meetings and all supervisors and liaisons are required to attend. These meetings review programmatic requirements, specifically highlighting any requirements that result in significant audit findings. By attending these meetings our liaisons and supervisors will stay current on issues.
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