FAC Explorer

Audit 14726

FY End
2022-06-30
Total Expended
$24.48M
Findings
4
Programs
15
Organization: MacOn-Bibb County (GA)
Year: 2022 Accepted: 2024-01-31
Auditor: Mauldin & Jenkins LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
10916 2022-002 Significant Deficiency - L
10917 2022-002 Significant Deficiency - L
587358 2022-002 Significant Deficiency - L
587359 2022-002 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
20.901 Payments for Essential Air Services $4.61M - 0
20.205 Highway Planning and Construction $3.78M Yes 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $797,064 Yes 0
14.231 Emergency Solutions Grant Program $677,420 Yes 0
14.218 Community Development Block Grants/entitlement Grants $670,633 Yes 1
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $136,862 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $131,575 - 0
14.239 Home Investment Partnerships Program $127,186 - 0
16.828 Innovative Responses to Behavior in the Community: Swift, Certain, and Fair Supervision Program $75,328 - 0
20.600 State and Community Highway Safety $51,714 - 0
97.042 Emergency Management Performance Grants $49,999 - 0
20.106 Airport Improvement Program $32,000 Yes 0
16.576 Crime Victim Compensation $18,342 - 0
97.067 Homeland Security Grant Program $1,392 - 0
20.616 National Priority Safety Programs $490 - 0

Contacts

Name Title Type
TVNBHEU6LLY9 Christy Iuliucci Auditee
4787517240 Hope Pendergrass Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Macon-Bibb County, Georgia (the "County"), and is presented on te modified accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: The County chose not to use the 10% de minimis cost rate for the year ended June 30, 2022.

Finding Details

Finding 2022-002
2022 – 002. Community Development Block Grant (“CDBG”) – Assistance Listing 14.218 – Reporting - Federal Funding Accountability and Transparency Act Criteria: Under the Federal Funding Accountability and Transparency Act (“FFATA”), direct recipients of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the FFATA Subaward Reporting System (“FSRS”). Condition: The County had seven first-tier subawards in excess of $30,000 from CDBG, but did not report them in FSRS. Context: See above condition. Cause: Management oversight. Effect: The County was not in compliance with the requirements of FFATA. Recommendation: We recommend that the County establish procedures to ensure proper reporting under FFATA. Views of Responsible Official and Planned Corrective Action: We concur. We will establish procedures to ensure proper reporting with FFATA.
Finding 2022-002
2022 – 002. Community Development Block Grant (“CDBG”) – Assistance Listing 14.218 – Reporting - Federal Funding Accountability and Transparency Act Criteria: Under the Federal Funding Accountability and Transparency Act (“FFATA”), direct recipients of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the FFATA Subaward Reporting System (“FSRS”). Condition: The County had seven first-tier subawards in excess of $30,000 from CDBG, but did not report them in FSRS. Context: See above condition. Cause: Management oversight. Effect: The County was not in compliance with the requirements of FFATA. Recommendation: We recommend that the County establish procedures to ensure proper reporting under FFATA. Views of Responsible Official and Planned Corrective Action: We concur. We will establish procedures to ensure proper reporting with FFATA.
Finding 2022-002
2022 – 002. Community Development Block Grant (“CDBG”) – Assistance Listing 14.218 – Reporting - Federal Funding Accountability and Transparency Act Criteria: Under the Federal Funding Accountability and Transparency Act (“FFATA”), direct recipients of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the FFATA Subaward Reporting System (“FSRS”). Condition: The County had seven first-tier subawards in excess of $30,000 from CDBG, but did not report them in FSRS. Context: See above condition. Cause: Management oversight. Effect: The County was not in compliance with the requirements of FFATA. Recommendation: We recommend that the County establish procedures to ensure proper reporting under FFATA. Views of Responsible Official and Planned Corrective Action: We concur. We will establish procedures to ensure proper reporting with FFATA.
Finding 2022-002
2022 – 002. Community Development Block Grant (“CDBG”) – Assistance Listing 14.218 – Reporting - Federal Funding Accountability and Transparency Act Criteria: Under the Federal Funding Accountability and Transparency Act (“FFATA”), direct recipients of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the FFATA Subaward Reporting System (“FSRS”). Condition: The County had seven first-tier subawards in excess of $30,000 from CDBG, but did not report them in FSRS. Context: See above condition. Cause: Management oversight. Effect: The County was not in compliance with the requirements of FFATA. Recommendation: We recommend that the County establish procedures to ensure proper reporting under FFATA. Views of Responsible Official and Planned Corrective Action: We concur. We will establish procedures to ensure proper reporting with FFATA.