EIN: 346002718
UEI: YJ9WKM8NJA65
Audited by: Keith Faber, Auditor of State
Cognizant 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 August 21, 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 February 21, 2027 (176 days from today).
What is a management decision? →FAC accepted this audit on August 19, 2025 — management decision was due February 19, 2026.
FAC accepted this audit on September 30, 2025 — management decision was due March 30, 2026.
FAC accepted this audit on August 22, 2024 — management decision was due February 22, 2025.
FAC accepted this audit on December 19, 2024 — management decision was due June 19, 2025.
FAC accepted this audit on November 21, 2023 — management decision was due May 21, 2024.
FAC accepted this audit on August 7, 2023 — management decision was due February 7, 2024.
FAC accepted this audit on August 8, 2022 — management decision was due February 8, 2023.
45 CFR ? 75.342(b)(1) states in part, the HHS awarding agency must use standard, OMB-approved data elements for collection of performance information including performance progress reports. The non-Federal entity must submit performance reports at the interval required by the HHS awarding agency or pass-through entity to best inform improvements in program outcomes and productivity. Intervals must be no less frequent than annually nor more frequent 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. In addition, 45 CFR ? 75.352(d) states that all pass-through entities must monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, in compliance with Federal statutes, regulations, and the terms and conditions of the subaward; and that subaward performance goals are achieved. Pass-through entity monitoring of the subrecipient must include: (1) Reviewing financial and performance reports required by the pass-through entity. (2) Following-up and ensuring that the subrecipient takes timely and appropriate action on all deficiencies pertaining to the Federal award provided to the subrecipient from the pass-through entity detected through audits, on-site reviews and other means. (3) Issuing a management decision for audit findings pertaining to the Federal award provided to the subrecipient from the pass-through entity as required by ? 75.521. For the Epidemiology and Laboratory Capacity for Infectious Diseases - Enhanced Operations and Contact Tracing Supplemental federal program (AL#93.323), seven of the nine program reports selected for testing in which the documentation compiled from the District and/or City Health departments (i.e. - District's subrecipients) and provided by the District did not support the amounts on the respective program reports submitted to the Ohio Department of Health. Since the District did not have adequate monitoring of the subrecipients, amounts on the program reports were not properly supported and verified. The District should obtain, monitor and retain documentation from subrecipients to support the program reports being submitted to the Ohio Department of Health that adheres to 45 CFR ? 75.342(b)(1) program reporting requirements. A review of the program reports and the related support documentation should be performed by District personnel to help ensure the accuracy of these program reports prior to their submission to the Ohio Department of Health that adheres to 45 CFR ? 75.352(d) related to subrecipient monitoring requirements.
Show full finding ▾Hide full finding ▴45 CFR ? 75.342(b)(1) states in part, the HHS awarding agency must use standard, OMB-approved data elements for collection of performance information including performance progress reports. The non-Federal entity must submit performance reports at the interval required by the HHS awarding agency or pass-through entity to best inform improvements in program outcomes and productivity. Intervals must be no less frequent than annually nor more frequent 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. In addition, 45 CFR ? 75.352(d) states that all pass-through entities must monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, in compliance with Federal statutes, regulations, and the terms and conditions of the subaward; and that subaward performance goals are achieved. Pass-through entity monitoring of the subrecipient must include: (1) Reviewing financial and performance reports required by the pass-through entity. (2) Following-up and ensuring that the subrecipient takes timely and appropriate action on all deficiencies pertaining to the Federal award provided to the subrecipient from the pass-through entity detected through audits, on-site reviews and other means. (3) Issuing a management decision for audit findings pertaining to the Federal award provided to the subrecipient from the pass-through entity as required by ? 75.521. For the Epidemiology and Laboratory Capacity for Infectious Diseases - Enhanced Operations and Contact Tracing Supplemental federal program (AL#93.323), seven of the nine program reports selected for testing in which the documentation compiled from the District and/or City Health departments (i.e. - District's subrecipients) and provided by the District did not support the amounts on the respective program reports submitted to the Ohio Department of Health. Since the District did not have adequate monitoring of the subrecipients, amounts on the program reports were not properly supported and verified. The District should obtain, monitor and retain documentation from subrecipients to support the program reports being submitted to the Ohio Department of Health that adheres to 45 CFR ? 75.342(b)(1) program reporting requirements. A review of the program reports and the related support documentation should be performed by District personnel to help ensure the accuracy of these program reports prior to their submission to the Ohio Department of Health that adheres to 45 CFR ? 75.352(d) related to subrecipient monitoring requirements.
The District has implemented a plan to monitor subrecipients of federal pass through funding to ensure that program reports are properly monitored. This will occur no less than once per year. Items to be monitored are activities of the subrecipient to ensure that funds are used for intended purposes and that goals are being achieved. Financial statements and audit reports will be reviewed to ensure compliance with applicable grant requirements. Program reports will be compared to underlying and supporting records of the subrecipients to ensure that amounts being reported are correct.
FAC accepted this audit on January 4, 2023 — management decision was due July 4, 2023.
45 CFR ? 75.342(b)(1) states in part, the HHS awarding agency must use standard, OMB-approved data elements for collection of performance information including performance progress reports. The non-Federal entity must submit performance reports at the interval required by the HHS awarding agency or pass-through entity to best inform improvements in program outcomes and productivity. Intervals must be no less frequent than annually nor more frequent 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. In addition, 45 CFR ? 75.352(d) states that all pass-through entities must monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, in compliance with Federal statutes, regulations, and the terms and conditions of the subaward; and that subaward performance goals are achieved. Pass-through entity monitoring of the subrecipient must include: (1) Reviewing financial and performance reports required by the pass-through entity. (2) Following-up and ensuring that the subrecipient takes timely and appropriate action on all deficiencies pertaining to the Federal award provided to the subrecipient from the pass-through entity detected through audits, on-site reviews and other means. (3) Issuing a management decision for audit findings pertaining to the Federal award provided to the subrecipient from the pass-through entity as required by ? 75.521. For the Epidemiology and Laboratory Capacity for Infectious Diseases - Enhanced Operations and Contact Tracing Supplemental federal program (AL#93.323), seven of the nine program reports selected for testing in which the documentation compiled from the District and/or City Health departments (i.e. - District's subrecipients) and provided by the District did not support the amounts on the respective program reports submitted to the Ohio Department of Health. Since the District did not have adequate monitoring of the subrecipients, amounts on the program reports were not properly supported and verified. The District should obtain, monitor and retain documentation from subrecipients to support the program reports being submitted to the Ohio Department of Health that adheres to 45 CFR ? 75.342(b)(1) program reporting requirements. A review of the program reports and the related support documentation should be performed by District personnel to help ensure the accuracy of these program reports prior to their submission to the Ohio Department of Health that adheres to 45 CFR ? 75.352(d) related to subrecipient monitoring requirements.
Show full finding ▾Hide full finding ▴45 CFR ? 75.342(b)(1) states in part, the HHS awarding agency must use standard, OMB-approved data elements for collection of performance information including performance progress reports. The non-Federal entity must submit performance reports at the interval required by the HHS awarding agency or pass-through entity to best inform improvements in program outcomes and productivity. Intervals must be no less frequent than annually nor more frequent 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. In addition, 45 CFR ? 75.352(d) states that all pass-through entities must monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, in compliance with Federal statutes, regulations, and the terms and conditions of the subaward; and that subaward performance goals are achieved. Pass-through entity monitoring of the subrecipient must include: (1) Reviewing financial and performance reports required by the pass-through entity. (2) Following-up and ensuring that the subrecipient takes timely and appropriate action on all deficiencies pertaining to the Federal award provided to the subrecipient from the pass-through entity detected through audits, on-site reviews and other means. (3) Issuing a management decision for audit findings pertaining to the Federal award provided to the subrecipient from the pass-through entity as required by ? 75.521. For the Epidemiology and Laboratory Capacity for Infectious Diseases - Enhanced Operations and Contact Tracing Supplemental federal program (AL#93.323), seven of the nine program reports selected for testing in which the documentation compiled from the District and/or City Health departments (i.e. - District's subrecipients) and provided by the District did not support the amounts on the respective program reports submitted to the Ohio Department of Health. Since the District did not have adequate monitoring of the subrecipients, amounts on the program reports were not properly supported and verified. The District should obtain, monitor and retain documentation from subrecipients to support the program reports being submitted to the Ohio Department of Health that adheres to 45 CFR ? 75.342(b)(1) program reporting requirements. A review of the program reports and the related support documentation should be performed by District personnel to help ensure the accuracy of these program reports prior to their submission to the Ohio Department of Health that adheres to 45 CFR ? 75.352(d) related to subrecipient monitoring requirements.
The District has implemented a plan to monitor subrecipients of federal pass through funding to ensure that program reports are properly monitored. This will occur no less than once per year. Items to be monitored are activities of the subrecipient to ensure that funds are used for intended purposes and that goals are being achieved. Financial statements and audit reports will be reviewed to ensure compliance with applicable grant requirements. Program reports will be compared to underlying and supporting records of the subrecipients to ensure that amounts being reported are correct.
FAC accepted this audit on January 31, 2022 — management decision was due July 31, 2022.
FAC accepted this audit on February 21, 2022 — management decision was due August 21, 2022.
FAC accepted this audit on December 27, 2020 — management decision was due June 27, 2021.
FAC accepted this audit on September 29, 2020 — management decision was due March 29, 2021.
FAC accepted this audit on September 25, 2019 — management decision was due March 25, 2020.
FAC accepted this audit on October 16, 2019 — management decision was due April 16, 2020.
FAC accepted this audit on August 12, 2018 — management decision was due February 12, 2019.
FAC accepted this audit on November 6, 2018 — management decision was due May 6, 2019.
FAC accepted this audit on July 20, 2017 — management decision was due January 20, 2018.
FAC accepted this audit on August 1, 2017 — management decision was due February 1, 2018.
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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