EIN: 346002296
UEI: JFFBAVKJFRE3
Audited by: CHARLES E. HARRIS AND ASSOCIATES
Oversight agency: 17 [Department of Labor]
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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 March 31, 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 October 1, 2026 (30 days from today).
What is a management decision? →FAC accepted this audit on September 25, 2025 — management decision was due March 25, 2026.
FAC accepted this audit on September 30, 2025 — management decision was due March 30, 2026.
FAC accepted this audit on February 24, 2025 — management decision was due August 24, 2025.
FAC accepted this audit on September 30, 2024 — management decision was due March 30, 2025.
45 CFR § 75.405(a) states 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 relative benefits received. This standard is met if the cost: (1) Is incurred specifically for the Federal award; (2) Benefits both the Federal award and other work of the non-Federal entity and can be distributed in proportions that may be approximated using reasonable methods; and (3) Is necessary to the overall operation of the non-Federal entity and is assignable in part to the Federal award in accordance with the principles in this subpart. Ohio Admin. Code § 5101:9-7-20 outlines the requirements for child welfare random moment sample (CWRMS) time studies. Data collected from these time studies are used to calculate allocation statistics used to distribute cost pool expenditures to the appropriate programs. Ohio Admin. Code § 5101:9-7-20(E)(2)(b) states the employee is required to complete the comment section. Comments shall demonstrate that the selected program and activity codes support the work being performed by the assigned position at the time of the observation. Additionally, the Ohio Department of Job and Family Services’ Random Moment Sample (RMS) Manual states backup documentation for CWRMS observations should be maintained for audit purposes according to each agency’s internal document and record retention policies and procedures. Due to the lack of sufficient controls over observation completion and review, we noted six out of twenty-five (24%) CWRMS observations in which the Richland County Children Services agency was unable to provide appropriate documentation to support the observation data recorded by the caseworker. Lack of documentation to support the activities being completed at the observation moment could result in invalid observations and unallowable costs being charged to federal programs. The Richland County Children Services agency should develop and implement procedures to ensure that sufficient documentation is maintained to support activities noted on all CWRMS observation forms.
Show full finding ▾Hide full finding ▴45 CFR § 75.405(a) states 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 relative benefits received. This standard is met if the cost: (1) Is incurred specifically for the Federal award; (2) Benefits both the Federal award and other work of the non-Federal entity and can be distributed in proportions that may be approximated using reasonable methods; and (3) Is necessary to the overall operation of the non-Federal entity and is assignable in part to the Federal award in accordance with the principles in this subpart. Ohio Admin. Code § 5101:9-7-20 outlines the requirements for child welfare random moment sample (CWRMS) time studies. Data collected from these time studies are used to calculate allocation statistics used to distribute cost pool expenditures to the appropriate programs. Ohio Admin. Code § 5101:9-7-20(E)(2)(b) states the employee is required to complete the comment section. Comments shall demonstrate that the selected program and activity codes support the work being performed by the assigned position at the time of the observation. Additionally, the Ohio Department of Job and Family Services’ Random Moment Sample (RMS) Manual states backup documentation for CWRMS observations should be maintained for audit purposes according to each agency’s internal document and record retention policies and procedures. Due to the lack of sufficient controls over observation completion and review, we noted six out of twenty-five (24%) CWRMS observations in which the Richland County Children Services agency was unable to provide appropriate documentation to support the observation data recorded by the caseworker. Lack of documentation to support the activities being completed at the observation moment could result in invalid observations and unallowable costs being charged to federal programs. The Richland County Children Services agency should develop and implement procedures to ensure that sufficient documentation is maintained to support activities noted on all CWRMS observation forms.
The draft Schedule of Findings was shared October 3, 2024, with all staff via email, along with instructions to properly document the activity stated on the RMS observation. Proper documentation of RMS observations will be reviewed at the October 17, 2024, all staff meeting. Finance department staff will review completed RMS observations & documentation to identify and provide coaching to staff who continue to struggle with properly documenting activity claimed on RMS observations.
FAC accepted this audit on November 7, 2024 — management decision was due May 7, 2025.
45 CFR § 75.405(a) states 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 relative benefits received. This standard is met if the cost: (1) Is incurred specifically for the Federal award; (2) Benefits both the Federal award and other work of the non-Federal entity and can be distributed in proportions that may be approximated using reasonable methods; and (3) Is necessary to the overall operation of the non-Federal entity and is assignable in part to the Federal award in accordance with the principles in this subpart. Ohio Admin. Code § 5101:9-7-20 outlines the requirements for child welfare random moment sample (CWRMS) time studies. Data collected from these time studies are used to calculate allocation statistics used to distribute cost pool expenditures to the appropriate programs. Ohio Admin. Code § 5101:9-7-20(E)(2)(b) states the employee is required to complete the comment section. Comments shall demonstrate that the selected program and activity codes support the work being performed by the assigned position at the time of the observation. Additionally, the Ohio Department of Job and Family Services’ Random Moment Sample (RMS) Manual states backup documentation for CWRMS observations should be maintained for audit purposes according to each agency’s internal document and record retention policies and procedures. Due to the lack of sufficient controls over observation completion and review, we noted six out of twenty-five (24%) CWRMS observations in which the Richland County Children Services agency was unable to provide appropriate documentation to support the observation data recorded by the caseworker. Lack of documentation to support the activities being completed at the observation moment could result in invalid observations and unallowable costs being charged to federal programs. The Richland County Children Services agency should develop and implement procedures to ensure that sufficient documentation is maintained to support activities noted on all CWRMS observation forms.
Show full finding ▾Hide full finding ▴45 CFR § 75.405(a) states 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 relative benefits received. This standard is met if the cost: (1) Is incurred specifically for the Federal award; (2) Benefits both the Federal award and other work of the non-Federal entity and can be distributed in proportions that may be approximated using reasonable methods; and (3) Is necessary to the overall operation of the non-Federal entity and is assignable in part to the Federal award in accordance with the principles in this subpart. Ohio Admin. Code § 5101:9-7-20 outlines the requirements for child welfare random moment sample (CWRMS) time studies. Data collected from these time studies are used to calculate allocation statistics used to distribute cost pool expenditures to the appropriate programs. Ohio Admin. Code § 5101:9-7-20(E)(2)(b) states the employee is required to complete the comment section. Comments shall demonstrate that the selected program and activity codes support the work being performed by the assigned position at the time of the observation. Additionally, the Ohio Department of Job and Family Services’ Random Moment Sample (RMS) Manual states backup documentation for CWRMS observations should be maintained for audit purposes according to each agency’s internal document and record retention policies and procedures. Due to the lack of sufficient controls over observation completion and review, we noted six out of twenty-five (24%) CWRMS observations in which the Richland County Children Services agency was unable to provide appropriate documentation to support the observation data recorded by the caseworker. Lack of documentation to support the activities being completed at the observation moment could result in invalid observations and unallowable costs being charged to federal programs. The Richland County Children Services agency should develop and implement procedures to ensure that sufficient documentation is maintained to support activities noted on all CWRMS observation forms.
The draft Schedule of Findings was shared October 3, 2024, with all staff via email, along with instructions to properly document the activity stated on the RMS observation. Proper documentation of RMS observations will be reviewed at the October 17, 2024, all staff meeting. Finance department staff will review completed RMS observations & documentation to identify and provide coaching to staff who continue to struggle with properly documenting activity claimed on RMS observations.
FAC accepted this audit on March 23, 2024 — management decision was due September 23, 2024.
FAC accepted this audit on December 4, 2023 — management decision was due June 4, 2024.
FAC accepted this audit on September 4, 2023 — management decision was due March 4, 2024.
FAC accepted this audit on July 31, 2023 — management decision was due January 31, 2024.
FAC accepted this audit on September 28, 2022 — management decision was due March 28, 2023.
FAC accepted this audit on August 4, 2022 — management decision was due February 4, 2023.
FAC accepted this audit on January 6, 2022 — management decision was due July 6, 2022.
FAC accepted this audit on July 21, 2021 — management decision was due January 21, 2022.
FAC accepted this audit on August 25, 2021 — management decision was due February 25, 2022.
FAC accepted this audit on January 10, 2021 — management decision was due July 10, 2021.
FAC accepted this audit on September 8, 2020 — management decision was due March 8, 2021.
FAC accepted this audit on July 28, 2020 — management decision was due January 28, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on September 11, 2019 — management decision was due March 11, 2020.
FAC accepted this audit on August 27, 2019 — management decision was due February 27, 2020.
FAC accepted this audit on December 19, 2018 — management decision was due June 19, 2019.
FAC accepted this audit on August 22, 2018 — management decision was due February 22, 2019.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on September 24, 2018 — management decision was due March 24, 2019.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on January 1, 2018 — management decision was due July 1, 2018.
FAC accepted this audit on August 27, 2017 — management decision was due February 27, 2018.
FAC accepted this audit on September 24, 2017 — management decision was due March 24, 2018.
FAC accepted this audit on January 2, 2017 — management decision was due July 2, 2017.
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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