County administration to review grant-management processes after audit findings

Morrow County commissioners directed county administration and finance staff on Oct. 7 to examine the county's grant-management processes and propose improvements after staff described multiple instances where grant financial reporting and reimbursement timing created audit exposure.

Finance staff told the board that several recent audit items and closeout activities revealed gaps: missing reimbursements and late reporting, inconsistent subrecipient accounting and occasions where the county's financial records did not match grant reporting submitted to state or federal agencies. Staff said these gaps can create audit findings, potential repayment obligations and, in extreme cases, make a jurisdiction ineligible for future awards.

Options discussed included centralizing grant applications and administration, adding clearer requirements for departments and elected offices before applying for grants, more formal sign-offs by finance before reimbursements are submitted, increased training for departments and possible use of outside contract support for heavy compliance functions. Commissioners emphasized the need to consult elected officials and department heads before finalizing any new policy.

The board approved a motion directing administration and finance to explore options, draft recommended policy changes and report back with stakeholder input. Commissioners asked staff to propose practical steps, training and a compliance checklist that departments can use to ensure timely submission of reimbursement claims and consistency between accounting records and grant reports.

Ending: Administration and finance will draft revisions, engage elected officials and department heads for input and return with recommendations and an implementation plan.