Audit of the Office of Justice Programs Victim Assistance Grants Awarded to the Ohio Attorney General, Columbus, Ohio

Ensure the Ohio AG's subaward packages include all current, required grant information.

Require the Ohio AG to bring into alignment its subrecipient risk assessment policy and the tool designed to assess subrecipient risk.

Ensure the Ohio AG revises its financial policies and procedures to help ensure adequate administration of federal award funds and that all relevant personnel are aware of these policies. In particular, the financial policies and procedures should cover, at a minimum: (1) completing appropriate Subgrant Award Report (SAR) submissions; (2) drawdown-related reconciliation procedures, which ensure that funds are spent or returned to DOJ within 10 days of being drawn down; and (3) matching cost reporting on Federal Financial Reports (FFR) to help ensure the information reported is reconciled to supporting data, reviewed by appropriate personnel, and that data supporting the amounts reported is maintained.

Ensure the Ohio AG develops a mechanism to complete subrecipient monitoring timely and in accordance with its policy.

Require the Ohio AG to develop a plan to conduct a site visit and/or desk review of those subrecipients that did not receive a review in the past 24 months, as required, with priority given to those subrecipients that did not receive a site visit and/or desk review within our audit scope.

Remedy the $68,674 in unsupported subrecipient personnel expenditures.

Coordinate with the Ohio AG to ensure that the Ohio AG properly executes financial and programmatic monitoring of its subrecipients in compliance with Ohio AG policies and forms, to include that supporting documentation of each monitoring activity is collected, reviewed, and maintained.