24-056 - Recommendation 6

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.