| 1 |
No |
$0 |
$0 |
Accurate as of May 31, 2026 |
|
Work with OSU to develop and implement policy and procedure enhancements for (a) creating and supporting required performance reports, (b) ensuring subawards receive federal authorization when required, (c) ensuring proper separation of duties for the after-the-fact review of effort distributions, and (d) incorporating the proper approval process and requirements for budget adjustments in accordance with the DOJ Grants Financial Guide.
|
| 2a |
No |
$238,857 |
$0 |
Accurate as of May 31, 2026 |
|
Remedy the net total of $292,977 in unallowable costs, which include:
a. $222,157 paid to unallowable subrecipients and the $16,700 of associated indirect costs, totaling $238,857, for grant number 15PBJA 21 GK 03997 INTE.
|
| 2b |
No |
$38,693 |
$0 |
Accurate as of May 31, 2026 |
|
Remedy the net total of $292,977 in unallowable costs, which include:
b. $38,693 of unallowable indirect cost payments made to an OSU subrecipient for grant number 15PBJA 21 GK 03997 INTE.
|
| 2c |
No |
$55,211 |
$0 |
Accurate as of May 31, 2026 |
|
Remedy the net total of $292,977 in unallowable costs, which include:
c. $55,211 of unallowable pass-through funds made to an OSU subrecipient for grant number 15PBJA 21 GK 03997 INTE.
|
| 2d |
No |
$2,366 |
$0 |
Accurate as of May 31, 2026 |
|
Remedy the net total of $292,977 in unallowable costs, which include:
d. $1,342 of unallowable personnel costs, $432 of unallowable fringe benefit costs, and $592 of associated indirect costs, totaling $2,366, charged to grant number 15PJDP 22 GG 03279 JJOP.
|
| 2e |
No |
$9,919 |
$0 |
Accurate as of May 31, 2026 |
|
Remedy the net total of $292,977 in unallowable costs, which include:
e. $7,435 of unallowable Youth Advisory Board incentive payments and the $2,483 of associated indirect costs, totaling $9,919, for grant number 15PJDP 22 GG 03279 JJOP.
|
| 2f |
No |
$3,143 |
$0 |
Accurate as of May 31, 2026 |
|
Remedy the net total of $292,977 in unallowable costs, which include:
f. $3,143 in unallowable indirect costs related to grant number 15PBJA 21 GK 03997 INTE.
|
| 3 |
No |
$0 |
$0 |
Accurate as of May 31, 2026 |
|
Coordinate with OSU to identify and remedy any additional unallowable costs that were incurred after our audit work concluded related to an unapproved employee.
|
| 4 |
No |
$0 |
$0 |
Accurate as of May 31, 2026 |
|
Ensure OSU trains its staff to help ensure adherence to: (a) subrecipient monitoring policies, specifically staff responsibilities related to reviewing subrecipient invoices and (b) payroll policies and procedures, including those regarding Time and Effort Confirmation reports and proper authorization of these reports.
|
| 5 |
No |
$0 |
$0 |
Accurate as of May 31, 2026 |
|
Ensure OSU submits the budget modifications OJP determined were necessary.
|
