Audit of the Office of Justice Programs Victim Assistance Funds Subawarded by the Ohio Attorney General's Office to Dayton Children's Hospital, Dayton, Ohio

Ensure that DCH's victim assistance subawards comply with federal award requirements, including that subrecipients provide VOCA-funded direct services to victims at no charge unless otherwise approved.

Ensure that DCH develops and implements appropriate written policies and procedures related to billing patients for services related to federal grants.

Ensure that DCH establishes and implements internal controls, including written policies and procedures related to accurately capturing, reporting, and prorating performance statistics.

Ensure that DCH develops and implements a formal process for allocating and verifying personnel costs, including maintaining documentation to support any allocation percentages.

Remedy the $1,239 in unsupported personnel costs charged by the DCH Division of Child Advocacy to the FY 2024 subaward.

Require the Ohio AG to establish written guidance to help subrecipients accurately report performance data, including establishing and applying a prorating strategy, when necessary.