SURVIVOR ADVOCACY OUTREACH PROGRAMNon-Profit

Internal Controls over Compliance with Activities Allowed or Unallowed Requirement (Significan Defiency. Identification of the Federal Program(s): 1. Assistance Listig program Title and Number 21.027 Appalachian Community Grant Program, 2. Federal award identification number: 21.027 Ohio Department of Development (GOA-F23-ACGDG-195968), 3. Name of the federal agencies: 21.027 Department of the Treasury, 4. Name of the applicable pass-throught entities: 21.027: Ohio Department of Development. Criteria or specific requirement (including statutory, regulatory, or other citation): The 2 CFR section 200.303 of the Uniform Guidance requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations and the terms and conditions of the fereral awards. Condition: During the Audit, it was noted 8 out of 8 non-payroll charges for the major program lacked invoice approvals, as approvals were not required for the actural transactions. Cause: Failure to adhere to their established porcess and no proper turnover of previous employees let to the absence of approvals for the actual transactions. Effect or potential effect: Without adequate internal controls to ensure that all charges to teh federal program are properly reviewed for allowablity, SAOP could be noncompliant with the allowability requirement and might request funds for unalloed costs. Questioned Costs: None. Context: There are no invoice approvals for non-payroll charges in the major program. Identificaion as a repeat findings, if applicable: Yes, see findings 2023-001. Recomendations: We recommend that SAOP secure approvals for charges related to the federal program. View of responsible officals: Management agrees with the findings and recommendation.

Internal controls over Compliance with Subrecipient Monitoring (Significate Deficiency) Indentification of the federal program(s): Assistance Listing Program title and Number: 21.027 Appalachian Community Grant Program. Federal award identification number: 21.027: Ohio Department of Development (GOA-F23-ACGDG-195968. Name of the federal agency: 21.027 Department of the Treasury. Name of the applicable pass-through entities: 21.027: Ohio Department of Development. Creteria or specific requirement (including statutory, regulatory, or other citation): The 2 CFR section 200.332(a), pass-through entities must ensure that every subaward is clearly identified to teh subreceipient and must include required information in a written agreement. Additionally, section 200.332(d), requires pass-through entities to monitor the activities of subrecipients to ensure that federal awards are used to aughorized purposes and in compliance with laws, regulations, and the terms of teh award. Condition: During the audit, we noted that SAOP disbursed federal funds to one subrecipient without executed subaward agreements. Furthermore, there was no evidence of ongoing monitoring activities such as site visits, performance reviews, or financial oversight. Cause: SAOP did not have a formal procedures in place to ensure that subrecipients agreement were executed prior to disburesement and lacked a structured subrecipient montoring process. Effect or potential effect: The absence of signed agreements and monitoring increases the risk of noncopliance with federal requrements and potential misuse of federal funds. SAOP mah be held responsible for any unallowable costs incureed by subrecipients. Questioned costs: None. Context: One Subrecipient does not have a signed agreement and lacks proper monitoring. Identificaion as a repeat findings, if applicable: Not Applicable. Recommendation: We recommend that SAOP implement a formal subrecipient management policy that includes executing written subaward agreement prior to disbursing funds and establishing a documented monitoring plan that includes periodic reviews, site visits, and performance evalations. Views of responible officials: Management agrees with teh finding and recommendations.

Finding 2023-02 - Activities Allowed or Unallowed Significant Deficiency in Internal Controls over Compliance Identification of the federal program(s): Assistance Listings program titles and numbers: 93.591 Family Violence Prevention and Services Act 14.228 Community Block Development Grant (CBDG-CV) Federal award identification number: 93.591: Ohio Domestic Violence Network (2021-CM-004-479CM), Ohio Office of Criminal Justice Services (2021-SA-RCC-459SA, 2021-AR-003-459AR, 2021-CM-003-459CM, 2023-VP-003-4194) 14.228: Ohio Department of Development (B-D-22-1AE-4) Name of the federal agencies: 93.591 Department of Health and Human Services 14.228 Department of Housing and Urban Development Name of the applicable pass-through entities: 93.591: Ohio Domestic Violence Network, Office of Criminal Justice Services 14.228: Ohio Department of Development Criteria or specific requirement (including statutory, regulatory, or other citation): The 2 CFR section 200.303 of the Uniform Guidance requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Condition: During the audit, it was noted that 48 out of 50 non-payroll charges for both programs lacked invoice approvals, as approvals were not required for the actual transactions. Instead, approvals are only obtained during the submission of budgets and related modifications. Cause: Failure to adhere to their established process led to the absence of approvals for the actual transactions. Effect or potential effect: Without adequate internal controls to ensure that all charges to the federal program are properly reviewed for allowability, SAOP could be noncompliant with the allowability requirement and might request funds for unallowed costs. Questioned costs: None Context: There are no invoice approvals for non-payroll charges in both programs Identification as a repeat finding, if applicable: Not applicable Recommendation: We recommend that SAOP secure approvals for charges related to the federal programs. Views of responsible officials: Management agrees with the finding and recommendation.

Finding 2023-03 - Allowable Costs Requirement Significant Deficiency in Internal Controls over Compliance and Compliance Identification of the federal program(s): Assistance Listings program titles and numbers: 14.228 Community Block Development Grant (CBDG-CV) Federal award identification number: 14.228: Ohio Department of Development (B-D-22-1AE-4) Name of the federal agencies: 14.228 Department of Housing and Urban Development Name of the applicable pass-through entities: 14.228: Ohio Department of Development Criteria or specific requirement (including statutory, regulatory, or other citation): The 2 CFR section 200.303 of the Uniform Guidance requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Condition: During the audit, it was noted that SAOP was unable to provide payment support documentation for 11 non-payroll transactions. Cause: The related payment support is missing due to the mishandling by previous personnels. Effect or potential effect: Without adequate internal controls to ensure that all charges to the federal program are properly reviewed for allowability, SAOP could be noncompliant with the allowability requirement and might request funds for unallowed costs. Questioned costs: $3,692 Context: Payment supports for non-payroll charges were not provided. Identification as a repeat finding, if applicable: Not applicable Recommendation: We recommend that SAOP establish a procedure to securely store paymentsupports, ensuring all transactions are supported by proper documentation. Views of responsible officials: Management agrees with the finding and recommendation.

Finding 2023-04 - Allowable Costs Requirement Significant Deficiency in Internal Controls over Compliance and Compliance Identification of the federal program(s): Assistance Listings program titles and numbers: 93.591 Family Violence Prevention and Services Act 14.228 Community Block Development Grant (CBDG-CV) Federal award identification number: 93.591: Ohio Domestic Violence Network (2021-CM-004-479CM), Ohio Office of Criminal Justice Services (2021-SA-RCC-459SA, 2021-AR-003-459AR, 2021-CM-003-459CM, 2023-VP-003-4194) 14.228: Ohio Department of Development (B-D-22-1AE-4) Name of the federal agencies: 93.591 Department of Health and Human Services 14.228 Department of Housing and Urban Development Name of the applicable pass-through entities: 93.591: Ohio Domestic Violence Network, Office of Criminal Justice Services 14.228: Ohio Department of Development Criteria or specific requirement (including statutory, regulatory, or other citation): The 2 CFR section 200.303 of the Uniform Guidance requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Condition: During the audit, it was noted that payroll charges to federal awards did not align with the actual timesheet allocations. This discrepancy led to inaccurate payroll expenses being reported for the respective programs. Cause: Because of mishandling by previous personnel, the supporting documentation and basis for the payroll amounts charged to the program are not properly documented. Effect or potential effect: Without adequate internal controls to ensure that all charges to the federal program are properly reviewed for allowability, SAOP could be noncompliant with the allowability requirement and might request funds for unallowed costs. Questioned costs: $4,408 Context: Payroll charges not in line with the actual hours worked in the timesheet. Identification as a repeat finding, if applicable: Not applicable Recommendation: We recommend that SAOP enhance their internal controls over the payroll allocation process by conducting regular reviews and reconciliations to ensure the accuracy of payroll allocations. Views of responsible officials: Management agrees with the finding and recommendation.

Finding 2023-005Period of Performance Significant Deficiency in Internal Controls over Compliance and Compliance Identification of the federal program(s): Assistance Listings program titles and numbers: 14.228 Community Block Development Grant (CBDG-CV) Federal award identification number: 14.228: Ohio Department of Development (B-D-22-1AE-4) Name of the federal agencies: 14.228 Department of Housing and Urban Development Name of the applicable pass-through entities: 14.228: Ohio Department of Development Criteria or specific requirement (including statutory, regulatory, or other citation): The 2 CFR 200.403 of the Uniform Guidance requires that costs must be incurred during the approved period of performance to be allowable under a federal award. Expenses incurred outside this period are not compliant with federal regulations and the terms of the award. Condition: During our audit, we noted six transactions with charges not within the fiscal year 2023. Cause: This error is due to the mishandling by previous personnel. Effect or potential effect: The absence of proper period of performance controls increases the risk of unallowable costs being charged to the federal award, which could result in potential disallowance of these expenses by federal award agencies. Questioned costs: $2,687 Context: SAOP’s policies and procedures do not require monitoring of the proper period of performance. Identification as a repeat finding, if applicable: Not applicable Recommendation: We recommend that SAOP establish more robust internal controls to guarantee that all non-payroll charges are incurred within the authorized period of performance. This should involve consistent monitoring of grant periods, providing staff training on the period of performance requirements, and conducting periodic reviews of expenditure documentation. Views of responsible officials: Management agrees with the finding and recommendation.

Finding 2023-06 - Reporting Requirement Significant Deficiency in Internal Controls over Compliance and Compliance Identification of the federal program(s): Assistance Listings program titles and numbers: 93.591 Family Violence Prevention and Services Act 14.228 Community Block Development Grant (CBDG-CV) Federal award identification number: 93.591: Ohio Domestic Violence Network (2021-CM-004-479CM), Ohio Office of Criminal Justice Services (2021-SA-RCC-459SA, 2021-AR-003-459AR, 2021-CM-003-459CM, 2023-VP-003-4194) 14.228: Ohio Department of Development (B-D-22-1AE-4) Name of the federal agencies: 93.591 Department of Health and Human Services 14.228 Department of Housing and Urban Development Name of the applicable pass-through entities: 93.591: Ohio Domestic Violence Network, Office of Criminal Justice Services 14.228: Ohio Department of Development Criteria or specific requirement (including statutory, regulatory, or other citation): The 2 CFR section 200.303 of the Uniform Guidance requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Condition: During the audit, it was noted that SAOP submitted the two required reports for ALN 93.591 after the due dates specified in the grant agreements. Additionally, it was noted that SAOP lacks an internal review process for the required reports for both major programs before they are submitted to the grantors. Cause: The delays were caused by mishandling from previous personnel. The lack of an internal review process is due to inadequate internal controls and oversight within the organization. There is no established procedure for verifying the accuracy and completeness of required reports before submission. Effect or potential effect: Without adequate internal controls in place to ensure that reports are submitted timely and are adequately reviewed, SAOP could be noncompliant with the reporting requirement. Context: Reports were not submitted on time. Questioned costs: None Identification as a repeat finding, if applicable: Not applicable Recommendation: We recommend that SAOP establish a procedure to track reporting due dates and implement a process for verifying the accuracy and completeness of required reports before submission. Views of responsible officials: Management agrees with the finding and recommendation.