FAC Explorer

Audit 301940

FY End
2023-06-30
Total Expended
$12.00M
Findings
6
Programs
19
Organization: Cobb County Board of Health (GA)
Year: 2023 Accepted: 2024-04-01
Auditor: Nichols Cauley & Associates

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
391444 2023-003 - - M
391445 2023-002 - - B
391446 2023-002 - - B
967886 2023-003 - - M
967887 2023-002 - - B
967888 2023-002 - - B

Programs

ALN Program Spent Major Findings
93.926 Healthy Start Initiative $1.31M Yes 0
93.940 Hiv Prevention Activities_health Department Based $1.16M - 0
93.268 Immunization Cooperative Agreements $867,954 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $858,313 Yes 1
93.558 Temporary Assistance for Needy Families $809,051 Yes 1
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $230,413 - 0
84.181 Special Education-Grants for Infants and Families $184,338 - 0
93.495 Community Health Workers for Public Health Response and Resilient $146,790 - 0
93.069 Public Health Emergency Preparedness $107,859 - 0
93.889 National Bioterrorism Hospital Preparedness Program $104,981 - 0
93.136 Injury Prevention and Control Research and State and Community Based Programs $100,209 - 0
93.977 Preventive Health Services_sexually Transmitted Diseases Control Grants $73,000 - 0
93.994 Maternal and Child Health Services Block Grant to the States $68,547 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $45,995 - 0
93.387 National and State Tobacco Control Program (b) $34,887 - 0
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $26,000 - 0
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $25,000 - 0
93.166 Tuberculosis Elimination & Labratory Cooperative Agreement $17,493 - 0
93.991 Preventive Health and Health Services Block Grant $7,336 - 0

Contacts

Name Title Type
J77TNFH71XE1 Valerie Prince Auditee
7705142354 Tammy Galvis Auditor
No contacts on file

Notes to SEFA

Title: Basis of Accounting Accounting Policies: The accompanying Schedule of Expenditures on Federal Awards is presented using the modified accrual basis of accounting, which is described in Note 1C to the Board's financial statements. The schedule has been prepared in conformity with the accounting prescribed or permitted by Georgia Department of Public Health (DPH). Expenditures are recognized following the applicable cost principles contained in either Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (“Uniform Guidance”) or the OMB Circular A-87, Cost Principles for State, Local, and Indian Tribal Governments, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Board has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying Schedule of Expenditures on Federal Awards presents the activity of all federal awards received by the Cobb County Board of Health (Board). All federal awards received directly from federal agencies, as well as federal awards passed through other government agencies, are included in this schedule. The accompanying Schedule of Expenditures on Federal Awards is presented using the modified accrual basis of accounting, which is described in Note 1C to the Board's financial statements. The schedule has been prepared in conformity with the accounting prescribed or permitted by Georgia Department of Public Health (DPH). Expenditures are recognized following the applicable cost principles contained in either Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (“Uniform Guidance”) or the OMB Circular A-87, Cost Principles for State, Local, and Indian Tribal Governments, wherein certain types
Title: Indirect Cost Rates Accounting Policies: The accompanying Schedule of Expenditures on Federal Awards is presented using the modified accrual basis of accounting, which is described in Note 1C to the Board's financial statements. The schedule has been prepared in conformity with the accounting prescribed or permitted by Georgia Department of Public Health (DPH). Expenditures are recognized following the applicable cost principles contained in either Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (“Uniform Guidance”) or the OMB Circular A-87, Cost Principles for State, Local, and Indian Tribal Governments, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Board has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. The Board has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.
Title: Relationship to Federal Financial Reports Accounting Policies: The accompanying Schedule of Expenditures on Federal Awards is presented using the modified accrual basis of accounting, which is described in Note 1C to the Board's financial statements. The schedule has been prepared in conformity with the accounting prescribed or permitted by Georgia Department of Public Health (DPH). Expenditures are recognized following the applicable cost principles contained in either Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (“Uniform Guidance”) or the OMB Circular A-87, Cost Principles for State, Local, and Indian Tribal Governments, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Board has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. Amounts reported in the accompanying schedule agree with the amounts reported in the related federal financial reports.

Finding Details

Finding 2023-003
Criteria: The requirements for subrecipient monitoring for subawards are contained in 31 USC 7502(f)(2) (Single Audit Act Amendments of 1996 (Pub. L. No. 104-156)), 2 CFR sections 200.330, .331, and .501(h); federal awarding agency regulations; and the terms and conditions of awards. Condition: Monitoring activities performed by the Board did not encompass certain areas necessary to ensure that the subaward complied with the terms and conditions of the subaward and achieved performance goals (2 CFR sections 200.332(d) through (f)). Specifically, reporting of performance results by the subrecipient were not submitted to the Board as required under the terms of the contract. Cause/Effect: The Board did not have adequate procedures in place for determining that the subrecipient had complied with federal regulations and had achieved performance goals. Auditor's Recommendation: The Board should review the monitoring plan related to subrecipients to ensure the Board has met the federal requirements for monitoring subrecipients. Management Response: The Board agrees with this recommendation and will review monitoring procedures relating to subrecipients.
Finding 2023-002
Criteria: The requirements for documentation of personnel expenses are contained in 2 CFR section 200.430 (i). Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. The records must meet certain identified guidelines within 2 CFR section 200.430 (i). Condition: Board records did not comply with 2 CFR section 200.430 (i) (vii) or (viii) which is detailed below: (vii) Support the distribution of the employee's salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non-Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. (viii) Budget estimates (i.e., estimates determined before the services are performed) alone do not qualify as support for charges to Federal awards, but may be used for interim accounting purposes, provided that: (A) The system for establishing the estimates produces reasonable approximations of the activity actually performed; (B) Significant changes in the corresponding work activity (as defined by the non-Federal entity's written policies) are identified and entered into the records in a timely manner. Short term (such as one or two months) fluctuation between workload categories need not be considered as long as the distribution of salaries and wages is reasonable over the longer term; and (C) The non-Federal entity's system of internal controls includes processes to review after-the-fact interim charges made to a Federal award based on budget estimates. All necessary adjustment must be made such that the final amount charged to the Federal award is accurate, allowable, and properly allocated.Cause/Effect: The Board did not have records that complied with guidelines for entries that moved salary costs totaling $175,585 to this program. Additionally, the Board did not have a system in place that provided support for the allocation that was used for certain employee personnel costs during the year. Auditor's Recommendation: The Board should implement procedures so that the allocation of personnel costs is supported by data that has been tracked internally. Management Response: The Board agrees with this recommendation and will review internal procedures relating to data that will support the allocation of personnel costs.
Finding 2023-002
Criteria: The requirements for documentation of personnel expenses are contained in 2 CFR section 200.430 (i). Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. The records must meet certain identified guidelines within 2 CFR section 200.430 (i). Condition: Board records did not comply with 2 CFR section 200.430 (i) (vii) or (viii) which is detailed below: (vii) Support the distribution of the employee's salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non-Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. (viii) Budget estimates (i.e., estimates determined before the services are performed) alone do not qualify as support for charges to Federal awards, but may be used for interim accounting purposes, provided that: (A) The system for establishing the estimates produces reasonable approximations of the activity actually performed; (B) Significant changes in the corresponding work activity (as defined by the non-Federal entity's written policies) are identified and entered into the records in a timely manner. Short term (such as one or two months) fluctuation between workload categories need not be considered as long as the distribution of salaries and wages is reasonable over the longer term; and (C) The non-Federal entity's system of internal controls includes processes to review after-the-fact interim charges made to a Federal award based on budget estimates. All necessary adjustment must be made such that the final amount charged to the Federal award is accurate, allowable, and properly allocated.Cause/Effect: The Board did not have records that complied with guidelines for entries that moved salary costs totaling $175,585 to this program. Additionally, the Board did not have a system in place that provided support for the allocation that was used for certain employee personnel costs during the year. Auditor's Recommendation: The Board should implement procedures so that the allocation of personnel costs is supported by data that has been tracked internally. Management Response: The Board agrees with this recommendation and will review internal procedures relating to data that will support the allocation of personnel costs.
Finding 2023-003
Criteria: The requirements for subrecipient monitoring for subawards are contained in 31 USC 7502(f)(2) (Single Audit Act Amendments of 1996 (Pub. L. No. 104-156)), 2 CFR sections 200.330, .331, and .501(h); federal awarding agency regulations; and the terms and conditions of awards. Condition: Monitoring activities performed by the Board did not encompass certain areas necessary to ensure that the subaward complied with the terms and conditions of the subaward and achieved performance goals (2 CFR sections 200.332(d) through (f)). Specifically, reporting of performance results by the subrecipient were not submitted to the Board as required under the terms of the contract. Cause/Effect: The Board did not have adequate procedures in place for determining that the subrecipient had complied with federal regulations and had achieved performance goals. Auditor's Recommendation: The Board should review the monitoring plan related to subrecipients to ensure the Board has met the federal requirements for monitoring subrecipients. Management Response: The Board agrees with this recommendation and will review monitoring procedures relating to subrecipients.
Finding 2023-002
Criteria: The requirements for documentation of personnel expenses are contained in 2 CFR section 200.430 (i). Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. The records must meet certain identified guidelines within 2 CFR section 200.430 (i). Condition: Board records did not comply with 2 CFR section 200.430 (i) (vii) or (viii) which is detailed below: (vii) Support the distribution of the employee's salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non-Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. (viii) Budget estimates (i.e., estimates determined before the services are performed) alone do not qualify as support for charges to Federal awards, but may be used for interim accounting purposes, provided that: (A) The system for establishing the estimates produces reasonable approximations of the activity actually performed; (B) Significant changes in the corresponding work activity (as defined by the non-Federal entity's written policies) are identified and entered into the records in a timely manner. Short term (such as one or two months) fluctuation between workload categories need not be considered as long as the distribution of salaries and wages is reasonable over the longer term; and (C) The non-Federal entity's system of internal controls includes processes to review after-the-fact interim charges made to a Federal award based on budget estimates. All necessary adjustment must be made such that the final amount charged to the Federal award is accurate, allowable, and properly allocated.Cause/Effect: The Board did not have records that complied with guidelines for entries that moved salary costs totaling $175,585 to this program. Additionally, the Board did not have a system in place that provided support for the allocation that was used for certain employee personnel costs during the year. Auditor's Recommendation: The Board should implement procedures so that the allocation of personnel costs is supported by data that has been tracked internally. Management Response: The Board agrees with this recommendation and will review internal procedures relating to data that will support the allocation of personnel costs.
Finding 2023-002
Criteria: The requirements for documentation of personnel expenses are contained in 2 CFR section 200.430 (i). Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. The records must meet certain identified guidelines within 2 CFR section 200.430 (i). Condition: Board records did not comply with 2 CFR section 200.430 (i) (vii) or (viii) which is detailed below: (vii) Support the distribution of the employee's salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non-Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. (viii) Budget estimates (i.e., estimates determined before the services are performed) alone do not qualify as support for charges to Federal awards, but may be used for interim accounting purposes, provided that: (A) The system for establishing the estimates produces reasonable approximations of the activity actually performed; (B) Significant changes in the corresponding work activity (as defined by the non-Federal entity's written policies) are identified and entered into the records in a timely manner. Short term (such as one or two months) fluctuation between workload categories need not be considered as long as the distribution of salaries and wages is reasonable over the longer term; and (C) The non-Federal entity's system of internal controls includes processes to review after-the-fact interim charges made to a Federal award based on budget estimates. All necessary adjustment must be made such that the final amount charged to the Federal award is accurate, allowable, and properly allocated.Cause/Effect: The Board did not have records that complied with guidelines for entries that moved salary costs totaling $175,585 to this program. Additionally, the Board did not have a system in place that provided support for the allocation that was used for certain employee personnel costs during the year. Auditor's Recommendation: The Board should implement procedures so that the allocation of personnel costs is supported by data that has been tracked internally. Management Response: The Board agrees with this recommendation and will review internal procedures relating to data that will support the allocation of personnel costs.