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

Coordinate with the Ohio AG to consider whether a formal, more inclusive solicitation strategy needs to be developed based upon the results of the Ohio AG's reexamination of its funding strategy in Recommendation Number 1.

Ensure the Ohio AG revises its subrecipient monitoring policy to help ensure appropriate monitoring activities are conducted in compliance with federal requirements and that all relevant personnel are aware of this policy. In particular, the subrecipient monitoring policy should cover, at a minimum: (1) the programmatic monitoring of subrecipients; (2) subrecipient compliance with award special conditions; (3) risk assessment criteria and timeliness; (4) subrecipient single audit review, including issuing management decisions and appropriate corrective actions when necessary; and (5) documentation to support that subrecipient performance data is complete and accurate.

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.

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.

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.

Require the Ohio AG to update its written policy to cover current matching cost requirements and match waiver procedures, including expectations for the reporting of matching costs when match waivers have been issued.