Criteria: Title 24 U.S. Code of Federal Regulations sections 58.1, 58.22, 58.34, 58.35, and 570.604 require projects to have an environmental review unless they meet criteria specified in the regulations that would exempt or exclude them from environmental certification requirements. For projects where the environmental review was not performed, a written documentation that the review was not required must be prepared. Condition: Internal controls should be in place to ensure the City is in compliance with all requirements of the federal award program. Internal controls were not sufficient to detect the following exception noted during our testing: - One (1) out of eleven (11) projects we tested for environmental reviews did not have a timely exception report prepared. The Salvation Army, Red Shields Lodge project had expenditures as early as October 2021 and the exception report was prepared on March 9, 2023. Context/cause: The City did not have adequate internal controls to ensure compliance with the special test ? environmental review requirements. Testing was performed over each requirement for the City. Out of a total population of twenty-two (22) projects, we selected a sample of eleven (11) projects to test for environmental reviews. One (1) out of the eleven (11) projects tested did not have an exemption report prepared in a timely manner. Effects: Noncompliance at the special test ? environmental review level may occur and not be detected by the City. Questioned Costs: Undetermined Recommendation: We recommend the City enhance internal controls to ensure compliance with special testing requirements. Auditee?s Response: The City of Atlanta?s Department of Grants and Community Development (DGCD) acknowledges and agrees with this Environmental Review finding. DGCD will reinforce its standard operating procedure concerning ERs and will reinsure that environmental reviews are properly completed for every awarded grant project.
Criteria: Title 24 U.S. Code of Federal Regulations sections 58.1, 58.22, 58.34, 58.35, and 570.604 require projects to have an environmental review unless they meet criteria specified in the regulations that would exempt or exclude them from environmental certification requirements. For projects where the environmental review was not performed, a written documentation that the review was not required must be prepared. Condition: Internal controls should be in place to ensure the City is in compliance with all requirements of the federal award program. Internal controls were not sufficient to detect the following exception noted during our testing: - One (1) out of eleven (11) projects we tested for environmental reviews did not have a timely exception report prepared. The Salvation Army, Red Shields Lodge project had expenditures as early as October 2021 and the exception report was prepared on March 9, 2023. Context/cause: The City did not have adequate internal controls to ensure compliance with the special test ? environmental review requirements. Testing was performed over each requirement for the City. Out of a total population of twenty-two (22) projects, we selected a sample of eleven (11) projects to test for environmental reviews. One (1) out of the eleven (11) projects tested did not have an exemption report prepared in a timely manner. Effects: Noncompliance at the special test ? environmental review level may occur and not be detected by the City. Questioned Costs: Undetermined Recommendation: We recommend the City enhance internal controls to ensure compliance with special testing requirements. Auditee?s Response: The City of Atlanta?s Department of Grants and Community Development (DGCD) acknowledges and agrees with this Environmental Review finding. DGCD will reinforce its standard operating procedure concerning ERs and will reinsure that environmental reviews are properly completed for every awarded grant project.
Criteria: Title 24 U.S. Code of Federal Regulations sections 58.1, 58.22, 58.34, 58.35, and 570.604 require projects to have an environmental review unless they meet criteria specified in the regulations that would exempt or exclude them from environmental certification requirements. For projects where the environmental review was not performed, a written documentation that the review was not required must be prepared. Condition: Internal controls should be in place to ensure the City is in compliance with all requirements of the federal award program. Internal controls were not sufficient to detect the following exception noted during our testing: - One (1) out of eleven (11) projects we tested for environmental reviews did not have a timely exception report prepared. The Salvation Army, Red Shields Lodge project had expenditures as early as October 2021 and the exception report was prepared on March 9, 2023. Context/cause: The City did not have adequate internal controls to ensure compliance with the special test ? environmental review requirements. Testing was performed over each requirement for the City. Out of a total population of twenty-two (22) projects, we selected a sample of eleven (11) projects to test for environmental reviews. One (1) out of the eleven (11) projects tested did not have an exemption report prepared in a timely manner. Effects: Noncompliance at the special test ? environmental review level may occur and not be detected by the City. Questioned Costs: Undetermined Recommendation: We recommend the City enhance internal controls to ensure compliance with special testing requirements. Auditee?s Response: The City of Atlanta?s Department of Grants and Community Development (DGCD) acknowledges and agrees with this Environmental Review finding. DGCD will reinforce its standard operating procedure concerning ERs and will reinsure that environmental reviews are properly completed for every awarded grant project.
Criteria: Title 24 U.S. Code of Federal Regulations sections 58.1, 58.22, 58.34, 58.35, and 570.604 require projects to have an environmental review unless they meet criteria specified in the regulations that would exempt or exclude them from environmental certification requirements. For projects where the environmental review was not performed, a written documentation that the review was not required must be prepared. Condition: Internal controls should be in place to ensure the City is in compliance with all requirements of the federal award program. Internal controls were not sufficient to detect the following exception noted during our testing: - One (1) out of eleven (11) projects we tested for environmental reviews did not have a timely exception report prepared. The Salvation Army, Red Shields Lodge project had expenditures as early as October 2021 and the exception report was prepared on March 9, 2023. Context/cause: The City did not have adequate internal controls to ensure compliance with the special test ? environmental review requirements. Testing was performed over each requirement for the City. Out of a total population of twenty-two (22) projects, we selected a sample of eleven (11) projects to test for environmental reviews. One (1) out of the eleven (11) projects tested did not have an exemption report prepared in a timely manner. Effects: Noncompliance at the special test ? environmental review level may occur and not be detected by the City. Questioned Costs: Undetermined Recommendation: We recommend the City enhance internal controls to ensure compliance with special testing requirements. Auditee?s Response: The City of Atlanta?s Department of Grants and Community Development (DGCD) acknowledges and agrees with this Environmental Review finding. DGCD will reinforce its standard operating procedure concerning ERs and will reinsure that environmental reviews are properly completed for every awarded grant project.
Criteria: Title 24 U.S. Code of Federal Regulations sections 58.1, 58.22, 58.34, 58.35, and 570.604 require projects to have an environmental review unless they meet criteria specified in the regulations that would exempt or exclude them from environmental certification requirements. For projects where the environmental review was not performed, a written documentation that the review was not required must be prepared. Condition: Internal controls should be in place to ensure the City is in compliance with all requirements of the federal award program. Internal controls were not sufficient to detect the following exception noted during our testing: - One (1) out of eleven (11) projects we tested for environmental reviews did not have a timely exception report prepared. The Salvation Army, Red Shields Lodge project had expenditures as early as October 2021 and the exception report was prepared on March 9, 2023. Context/cause: The City did not have adequate internal controls to ensure compliance with the special test ? environmental review requirements. Testing was performed over each requirement for the City. Out of a total population of twenty-two (22) projects, we selected a sample of eleven (11) projects to test for environmental reviews. One (1) out of the eleven (11) projects tested did not have an exemption report prepared in a timely manner. Effects: Noncompliance at the special test ? environmental review level may occur and not be detected by the City. Questioned Costs: Undetermined Recommendation: We recommend the City enhance internal controls to ensure compliance with special testing requirements. Auditee?s Response: The City of Atlanta?s Department of Grants and Community Development (DGCD) acknowledges and agrees with this Environmental Review finding. DGCD will reinforce its standard operating procedure concerning ERs and will reinsure that environmental reviews are properly completed for every awarded grant project.
Criteria: Title 24 U.S. Code of Federal Regulations sections 58.1, 58.22, 58.34, 58.35, and 570.604 require projects to have an environmental review unless they meet criteria specified in the regulations that would exempt or exclude them from environmental certification requirements. For projects where the environmental review was not performed, a written documentation that the review was not required must be prepared. Condition: Internal controls should be in place to ensure the City is in compliance with all requirements of the federal award program. Internal controls were not sufficient to detect the following exception noted during our testing: - One (1) out of eleven (11) projects we tested for environmental reviews did not have a timely exception report prepared. The Salvation Army, Red Shields Lodge project had expenditures as early as October 2021 and the exception report was prepared on March 9, 2023. Context/cause: The City did not have adequate internal controls to ensure compliance with the special test ? environmental review requirements. Testing was performed over each requirement for the City. Out of a total population of twenty-two (22) projects, we selected a sample of eleven (11) projects to test for environmental reviews. One (1) out of the eleven (11) projects tested did not have an exemption report prepared in a timely manner. Effects: Noncompliance at the special test ? environmental review level may occur and not be detected by the City. Questioned Costs: Undetermined Recommendation: We recommend the City enhance internal controls to ensure compliance with special testing requirements. Auditee?s Response: The City of Atlanta?s Department of Grants and Community Development (DGCD) acknowledges and agrees with this Environmental Review finding. DGCD will reinforce its standard operating procedure concerning ERs and will reinsure that environmental reviews are properly completed for every awarded grant project.
Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires that direct recipients submit monthly and quarterly reports that include both financial and performance data. The deadlines for these reports to be submitted was set by the U.S. Department of Treasury (?Treasury?). Condition: Internal controls should be in place to ensure the City is in compliance with all requirements of the federal award program. Internal controls were not sufficient to detect the following exceptions noted during our testing: - Nine (9) monthly reports and five (5) quarterly reports were not submitted to Treasury. - Out of the twenty-two (22) total monthly and quarterly reports that were submitted to Treasury, none of the reports were submitted on or before the deadline issued by Treasury. Context/cause: The City did not have adequate internal controls to ensure compliance with reporting requirements. Effects: Noncompliance at the reporting level may occur and not be detected by the City. Questioned Costs: Undetermined Recommendation: We recommend the City enhance internal controls to ensure compliance with reporting requirements. Auditee?s Response: The City of Atlanta?s Office of Enterprise Risk Management (ERM) acknowledges and agrees with the reporting findings. ERM will enhance its calendaring processes for mandated reporting to ensure that reports are filed timely.
Criteria: Title 24 U.S. Code of Federal Regulations sections 58.1, 58.22, 58.34, 58.35, and 570.604 require projects to have an environmental review unless they meet criteria specified in the regulations that would exempt or exclude them from environmental certification requirements. For projects where the environmental review was not performed, a written documentation that the review was not required must be prepared. Condition: Internal controls should be in place to ensure the City is in compliance with all requirements of the federal award program. Internal controls were not sufficient to detect the following exception noted during our testing: - One (1) out of eleven (11) projects we tested for environmental reviews did not have a timely exception report prepared. The Salvation Army, Red Shields Lodge project had expenditures as early as October 2021 and the exception report was prepared on March 9, 2023. Context/cause: The City did not have adequate internal controls to ensure compliance with the special test ? environmental review requirements. Testing was performed over each requirement for the City. Out of a total population of twenty-two (22) projects, we selected a sample of eleven (11) projects to test for environmental reviews. One (1) out of the eleven (11) projects tested did not have an exemption report prepared in a timely manner. Effects: Noncompliance at the special test ? environmental review level may occur and not be detected by the City. Questioned Costs: Undetermined Recommendation: We recommend the City enhance internal controls to ensure compliance with special testing requirements. Auditee?s Response: The City of Atlanta?s Department of Grants and Community Development (DGCD) acknowledges and agrees with this Environmental Review finding. DGCD will reinforce its standard operating procedure concerning ERs and will reinsure that environmental reviews are properly completed for every awarded grant project.
Criteria: Title 24 U.S. Code of Federal Regulations sections 58.1, 58.22, 58.34, 58.35, and 570.604 require projects to have an environmental review unless they meet criteria specified in the regulations that would exempt or exclude them from environmental certification requirements. For projects where the environmental review was not performed, a written documentation that the review was not required must be prepared. Condition: Internal controls should be in place to ensure the City is in compliance with all requirements of the federal award program. Internal controls were not sufficient to detect the following exception noted during our testing: - One (1) out of eleven (11) projects we tested for environmental reviews did not have a timely exception report prepared. The Salvation Army, Red Shields Lodge project had expenditures as early as October 2021 and the exception report was prepared on March 9, 2023. Context/cause: The City did not have adequate internal controls to ensure compliance with the special test ? environmental review requirements. Testing was performed over each requirement for the City. Out of a total population of twenty-two (22) projects, we selected a sample of eleven (11) projects to test for environmental reviews. One (1) out of the eleven (11) projects tested did not have an exemption report prepared in a timely manner. Effects: Noncompliance at the special test ? environmental review level may occur and not be detected by the City. Questioned Costs: Undetermined Recommendation: We recommend the City enhance internal controls to ensure compliance with special testing requirements. Auditee?s Response: The City of Atlanta?s Department of Grants and Community Development (DGCD) acknowledges and agrees with this Environmental Review finding. DGCD will reinforce its standard operating procedure concerning ERs and will reinsure that environmental reviews are properly completed for every awarded grant project.
Criteria: Title 24 U.S. Code of Federal Regulations sections 58.1, 58.22, 58.34, 58.35, and 570.604 require projects to have an environmental review unless they meet criteria specified in the regulations that would exempt or exclude them from environmental certification requirements. For projects where the environmental review was not performed, a written documentation that the review was not required must be prepared. Condition: Internal controls should be in place to ensure the City is in compliance with all requirements of the federal award program. Internal controls were not sufficient to detect the following exception noted during our testing: - One (1) out of eleven (11) projects we tested for environmental reviews did not have a timely exception report prepared. The Salvation Army, Red Shields Lodge project had expenditures as early as October 2021 and the exception report was prepared on March 9, 2023. Context/cause: The City did not have adequate internal controls to ensure compliance with the special test ? environmental review requirements. Testing was performed over each requirement for the City. Out of a total population of twenty-two (22) projects, we selected a sample of eleven (11) projects to test for environmental reviews. One (1) out of the eleven (11) projects tested did not have an exemption report prepared in a timely manner. Effects: Noncompliance at the special test ? environmental review level may occur and not be detected by the City. Questioned Costs: Undetermined Recommendation: We recommend the City enhance internal controls to ensure compliance with special testing requirements. Auditee?s Response: The City of Atlanta?s Department of Grants and Community Development (DGCD) acknowledges and agrees with this Environmental Review finding. DGCD will reinforce its standard operating procedure concerning ERs and will reinsure that environmental reviews are properly completed for every awarded grant project.
Criteria: Title 24 U.S. Code of Federal Regulations sections 58.1, 58.22, 58.34, 58.35, and 570.604 require projects to have an environmental review unless they meet criteria specified in the regulations that would exempt or exclude them from environmental certification requirements. For projects where the environmental review was not performed, a written documentation that the review was not required must be prepared. Condition: Internal controls should be in place to ensure the City is in compliance with all requirements of the federal award program. Internal controls were not sufficient to detect the following exception noted during our testing: - One (1) out of eleven (11) projects we tested for environmental reviews did not have a timely exception report prepared. The Salvation Army, Red Shields Lodge project had expenditures as early as October 2021 and the exception report was prepared on March 9, 2023. Context/cause: The City did not have adequate internal controls to ensure compliance with the special test ? environmental review requirements. Testing was performed over each requirement for the City. Out of a total population of twenty-two (22) projects, we selected a sample of eleven (11) projects to test for environmental reviews. One (1) out of the eleven (11) projects tested did not have an exemption report prepared in a timely manner. Effects: Noncompliance at the special test ? environmental review level may occur and not be detected by the City. Questioned Costs: Undetermined Recommendation: We recommend the City enhance internal controls to ensure compliance with special testing requirements. Auditee?s Response: The City of Atlanta?s Department of Grants and Community Development (DGCD) acknowledges and agrees with this Environmental Review finding. DGCD will reinforce its standard operating procedure concerning ERs and will reinsure that environmental reviews are properly completed for every awarded grant project.
Criteria: Title 24 U.S. Code of Federal Regulations sections 58.1, 58.22, 58.34, 58.35, and 570.604 require projects to have an environmental review unless they meet criteria specified in the regulations that would exempt or exclude them from environmental certification requirements. For projects where the environmental review was not performed, a written documentation that the review was not required must be prepared. Condition: Internal controls should be in place to ensure the City is in compliance with all requirements of the federal award program. Internal controls were not sufficient to detect the following exception noted during our testing: - One (1) out of eleven (11) projects we tested for environmental reviews did not have a timely exception report prepared. The Salvation Army, Red Shields Lodge project had expenditures as early as October 2021 and the exception report was prepared on March 9, 2023. Context/cause: The City did not have adequate internal controls to ensure compliance with the special test ? environmental review requirements. Testing was performed over each requirement for the City. Out of a total population of twenty-two (22) projects, we selected a sample of eleven (11) projects to test for environmental reviews. One (1) out of the eleven (11) projects tested did not have an exemption report prepared in a timely manner. Effects: Noncompliance at the special test ? environmental review level may occur and not be detected by the City. Questioned Costs: Undetermined Recommendation: We recommend the City enhance internal controls to ensure compliance with special testing requirements. Auditee?s Response: The City of Atlanta?s Department of Grants and Community Development (DGCD) acknowledges and agrees with this Environmental Review finding. DGCD will reinforce its standard operating procedure concerning ERs and will reinsure that environmental reviews are properly completed for every awarded grant project.
Criteria: Title 24 U.S. Code of Federal Regulations sections 58.1, 58.22, 58.34, 58.35, and 570.604 require projects to have an environmental review unless they meet criteria specified in the regulations that would exempt or exclude them from environmental certification requirements. For projects where the environmental review was not performed, a written documentation that the review was not required must be prepared. Condition: Internal controls should be in place to ensure the City is in compliance with all requirements of the federal award program. Internal controls were not sufficient to detect the following exception noted during our testing: - One (1) out of eleven (11) projects we tested for environmental reviews did not have a timely exception report prepared. The Salvation Army, Red Shields Lodge project had expenditures as early as October 2021 and the exception report was prepared on March 9, 2023. Context/cause: The City did not have adequate internal controls to ensure compliance with the special test ? environmental review requirements. Testing was performed over each requirement for the City. Out of a total population of twenty-two (22) projects, we selected a sample of eleven (11) projects to test for environmental reviews. One (1) out of the eleven (11) projects tested did not have an exemption report prepared in a timely manner. Effects: Noncompliance at the special test ? environmental review level may occur and not be detected by the City. Questioned Costs: Undetermined Recommendation: We recommend the City enhance internal controls to ensure compliance with special testing requirements. Auditee?s Response: The City of Atlanta?s Department of Grants and Community Development (DGCD) acknowledges and agrees with this Environmental Review finding. DGCD will reinforce its standard operating procedure concerning ERs and will reinsure that environmental reviews are properly completed for every awarded grant project.
Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires that direct recipients submit monthly and quarterly reports that include both financial and performance data. The deadlines for these reports to be submitted was set by the U.S. Department of Treasury (?Treasury?). Condition: Internal controls should be in place to ensure the City is in compliance with all requirements of the federal award program. Internal controls were not sufficient to detect the following exceptions noted during our testing: - Nine (9) monthly reports and five (5) quarterly reports were not submitted to Treasury. - Out of the twenty-two (22) total monthly and quarterly reports that were submitted to Treasury, none of the reports were submitted on or before the deadline issued by Treasury. Context/cause: The City did not have adequate internal controls to ensure compliance with reporting requirements. Effects: Noncompliance at the reporting level may occur and not be detected by the City. Questioned Costs: Undetermined Recommendation: We recommend the City enhance internal controls to ensure compliance with reporting requirements. Auditee?s Response: The City of Atlanta?s Office of Enterprise Risk Management (ERM) acknowledges and agrees with the reporting findings. ERM will enhance its calendaring processes for mandated reporting to ensure that reports are filed timely.