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.

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.

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.

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.

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.

Coordinate with OSU to identify and remedy any additional unallowable costs that were incurred after our audit work concluded related to an unapproved employee.

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.

Ensure OSU submits the budget modifications OJP determined were necessary.

Ensure that DRVT develops, documents, and implements policies and procedures to capture, record, and report performance data so that the reported level of services provided is accurate and complete.

Ensure that DRVT develops and implements written programmatic policies and procedures for prorating performance for clients who are served by more than one funding source.

Ensure DRVT implements adequate controls to ensure unique usernames and passwords are required for each employee that accesses its accounting system.

Ensure that DRVT designs and implements budget management controls that ensure (1) subaward-funded expenditures recorded in its accounting system do not exceed approved budgets and (2) corrections made within its accounting system ensure the accuracy and completeness of expenditures and programmatic accomplishments for the subaward.

Remedy $42,612 in unallowable indirect costs.

Ensure DRVT has adequate policies, procedures, and controls for the appropriate handling of G&A costs.

[Description omitted; DOJ has determined that this recommendation contains information that is limited official use or classified.]

[Description omitted; DOJ has determined that this recommendation contains information that is limited official use or classified.]

[Description omitted; DOJ has determined that this recommendation contains information that is limited official use or classified.]

Perform and document a risk assessment over the Revenue Accounting & Reporting (RAR) tool to identify risks related to the completeness and accuracy of data being pulled as inputs and the validity of the tool's calculations.

Design and implement control activities to mitigate the risks identified and to ensure all inputs are accurate and the resulting calculations are correct, in accordance with Accounting Standards Codification No. 2014-09, Revenue from Contracts with Customers (Topic 606).

[Description omitted; DOJ has determined that this recommendation contains information that is limited official use or classified.]

[Description omitted; DOJ has determined that this recommendation contains information that is limited official use or classified.]

[Description omitted; DOJ has determined that this recommendation contains information that is limited official use or classified.]

[Description omitted; DOJ has determined that this recommendation contains information that is limited official use or classified.]

[Description omitted; DOJ has determined that this recommendation contains information that is limited official use or classified.]

[Description omitted; DOJ has determined that this recommendation contains information that is limited official use or classified.]

[Description omitted; DOJ has determined that this recommendation contains information that is limited official use or classified.]

[Description omitted; DOJ has determined that this recommendation contains information that is limited official use or classified.]

[Description omitted; DOJ has determined that this recommendation contains information that is limited official use or classified.]

Completely implement monitoring activities over the effectiveness of existing controls to ensure expenses, including accruals, are recorded accurately. Such activities should include, at a minimum:
a. Coordinating with the participating agencies to monitor the design and effectiveness of accrual controls.
b. Responding to the results of such monitoring with appropriate revisions to process-level activities and controls as necessary.

Enhance existing risk assessment processes to identify and respond to potential areas of increased risk in key process areas, including consideration of materiality and aggregation risk across the participating agencies and types of business events.