FAC Explorer

Audit 300142

FY End
2023-06-30
Total Expended
$525.86M
Findings
2
Programs
29
Organization: City of Atlanta (GA)
Year: 2023 Accepted: 2024-03-28
Auditor: Mauldin and Jenkins

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
388408 2023-004 Material Weakness Yes L
964850 2023-004 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
20.106 Airport Improvement Program $45.84M Yes 0
21.023 Emergency Rental Assistance Program $19.70M Yes 1
97.106 Securing the Cities Program $4.88M Yes 0
14.231 Emergency Solutions Grant Program $3.08M - 0
14.241 Housing Opportunities for Persons with Aids $1.68M - 0
21.019 Coronavirus Relief Fund $1.66M - 0
20.933 National Infrastructure Investments $1.22M - 0
10.558 Child and Adult Care Food Program $386,414 - 0
10.559 Summer Food Service Program for Children $260,850 - 0
14.239 Home Investment Partnerships Program $255,075 - 0
66.436 Surveys, Studies, Investigations, Demonstrations, and Training Grants and Cooperative Agreements - Section 104(b)(3) of the Clean Water Act $227,731 - 0
10.175 Farmers Market and Local Food Promotion Program (b) $220,737 - 0
17.259 Wia Youth Activities $204,263 - 0
66.818 Brownfields Assessment and Cleanup Cooperative Agreements $183,892 - 0
16.753 Congressionally Recommended Awards $144,773 - 0
14.856 Lower Income Housing Assistance Program_section 8 Moderate Rehabilitation $129,365 - 0
11.307 Economic Adjustment Assistance $121,564 - 0
14.218 Community Development Block Grants/entitlement Grants $91,987 - 0
17.258 Wia Adult Program $90,429 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $67,830 - 0
16.922 Equitable Sharing Program $65,722 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $40,448 Yes 0
97.067 Homeland Security Grant Program $38,404 - 0
20.205 Highway Planning and Construction $34,016 - 0
15.904 Historic Preservation Fund Grants-in-Aid $19,169 - 0
17.278 Wia Dislocated Worker Formula Grants $1,309 - 0
20.600 State and Community Highway Safety $1,200 - 0
20.507 Federal Transit_formula Grants $704 - 0
17.277 Workforce Investment Act (wia) National Emergency Grants $556 - 0

Contacts

Name Title Type
HAAWKXL2PLE3 Youlanda Carr Auditee
4048658453 Hope Pendergrass Auditor
No contacts on file

Notes to SEFA

Title: Summary of Significant Accounting Policies Accounting Policies: The basic financial statements of the City of Atlanta, Georgia (the “City”), as of and for the fiscal year ended June 30, 2023, include the operations of the Atlanta Development Authority. The accompanying schedule of expenditures of federal awards does not include federal financial assistance received directly by the Atlanta Development Authority because this component unit engaged other auditors to perform an audit in accordance with the Uniform Guidance. Accordingly, the accompanying schedule of expenditures of federal awards presents the federal financial assistance programs administered by the City, and does not reflect the federal financial assistance programs administered by the Atlanta Development Authority. The accompanying schedule of expenditures of federal awards is presented using the cash basis of accounting. Under the cash basis of accounting, expenditures are recognized when paid. In instances where the grant agreement requires the City to match grant awards with City funds, such matching funds are excluded from the accompanying schedule of expenditures of federal awards. Federal grant programs that are administered through State agencies (pass-through awards) have been included in the accompanying schedule of expenditures of federal awards. These programs are operated according to federal regulations promulgated by the originating federal agency providing the funding. De Minimis Rate Used: N Rate Explanation: The City does not utilize the 10% de minimis indirect cost rate. The basic financial statements of the City of Atlanta, Georgia (the “City”), as of and for the fiscal year ended June 30, 2023, include the operations of the Atlanta Development Authority. The accompanying schedule of expenditures of federal awards does not include federal financial assistance received directly by the Atlanta Development Authority because this component unit engaged other auditors to perform an audit in accordance with the Uniform Guidance. Accordingly, the accompanying schedule of expenditures of federal awards presents the federal financial assistance programs administered by the City, and does not reflect the federal financial assistance programs administered by the Atlanta Development Authority. The accompanying schedule of expenditures of federal awards is presented using the cash basis of accounting. Under the cash basis of accounting, expenditures are recognized when paid. In instances where the grant agreement requires the City to match grant awards with City funds, such matching funds are excluded from the accompanying schedule of expenditures of federal awards. Federal grant programs that are administered through State agencies (pass-through awards) have been included in the accompanying schedule of expenditures of federal awards. These programs are operated according to federal regulations promulgated by the originating federal agency providing the funding. The City does not utilize the 10% de minimis indirect cost rate.
Title: Loans Accounting Policies: The basic financial statements of the City of Atlanta, Georgia (the “City”), as of and for the fiscal year ended June 30, 2023, include the operations of the Atlanta Development Authority. The accompanying schedule of expenditures of federal awards does not include federal financial assistance received directly by the Atlanta Development Authority because this component unit engaged other auditors to perform an audit in accordance with the Uniform Guidance. Accordingly, the accompanying schedule of expenditures of federal awards presents the federal financial assistance programs administered by the City, and does not reflect the federal financial assistance programs administered by the Atlanta Development Authority. The accompanying schedule of expenditures of federal awards is presented using the cash basis of accounting. Under the cash basis of accounting, expenditures are recognized when paid. In instances where the grant agreement requires the City to match grant awards with City funds, such matching funds are excluded from the accompanying schedule of expenditures of federal awards. Federal grant programs that are administered through State agencies (pass-through awards) have been included in the accompanying schedule of expenditures of federal awards. These programs are operated according to federal regulations promulgated by the originating federal agency providing the funding. De Minimis Rate Used: N Rate Explanation: The City does not utilize the 10% de minimis indirect cost rate. The City uses funds available under the Community Development Block Grant and HOME Investment Grant programs to provide low-interest loans to eligible persons. Principal payments received are used to make additional loans as part of the revolving loan fund. Disbursements of such loans are included as expenditures in the accompanying schedule of expenditures of federal awards in the year of disbursement. The balances are not included in the accompanying schedule as there are no continuing compliance requirements related to the loans.

Finding Details

Finding 2023-004
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: - One (1) quarterly report was not submitted to Treasury. - Out of the eight (8) total quarterly reports that were submitted to Treasury, three (3) of the reports were submitted after 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 to ensure that reports are filed timely.
Finding 2023-004
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: - One (1) quarterly report was not submitted to Treasury. - Out of the eight (8) total quarterly reports that were submitted to Treasury, three (3) of the reports were submitted after 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 to ensure that reports are filed timely.