Annual state of Ohio single audit details $44 billion in spending through 362 federally funded programs

COLUMBUS — Auditors identified 19 findings and questioned costs totaling $924,725 among seven state agencies that administered federally funded programs in fiscal year 2024, according to an annual audit of spending released Thursday by Auditor of State Keith Faber.

The 2024 State of Ohio Single Audit, required under federal law to ensure federal funds allocated to the state are being spent appropriately, details financial activities from July 1, 2023, through June 30, 2024.

For the fiscal year, the state administered 362 federal programs from 24 federal agencies, with total spending of about $44 billion.

The total included $30.7 billion from the U.S. Department of Health and Human Services, about $26.6 billion of which went to Ohio’s Medicaid programs, providing medical care and services for lower-income residents, older adults, individuals with disabilities, pregnant women, infants and children, and others.

Another $4.5 billion came from the U.S. Department of Agriculture, mostly for assistance related to food and nutrition programs.

The total number of findings matched fiscal year 2023 results and compared to 24 findings in fiscal year 2022, 25 in fiscal year 2021, and 38 in fiscal year 2020.

Questioned costs included $576,505 in Low-Income Home Energy Assistance funds that were not spent on time; $252,991 in Medicaid payments that were made on behalf of dead residents; and $67,373 in Children’s Health Insurance Program (CHIP) payments, and $27,856 in Medicaid payments made for ineligible recipients.

The 2024 Single State Audit also included three findings for recovery:

• More than $1.1 million against 24 employers who participated in the Ohio Department of Development’s TechCred program, which provides reimbursements for certain employee training costs. A review determined the employers failed to comply with program requirements, “including submitting reimbursement requests for individuals not classified as prospective or incumbent employees,” among other issues.

• $68,896.42 against a former employee in the Ohio Department of Public Safety, who failed to report and obtain authorization for secondary employment and who was paid for working both jobs at the same time during certain periods.
 
• $19,085.92 against a former employee of the Ohio Department of Mental Health and Addiction Services, who owned and operated a private clinic while he was on the clock for his state job.

The full report is available online at ohioauditor.gov/auditsearch/search.aspx.