FAC Explorer

Audit 311191

FY End
2023-09-30
Total Expended
$99.92M
Findings
6
Programs
40
Organization: Cobb County Government (GA)
Year: 2023 Accepted: 2024-07-01
Auditor: Nichols Cauley & Associates LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
404804 2023-002 - - M
404805 2023-004 - Yes H
404806 2023-003 - Yes I
981246 2023-002 - - M
981247 2023-004 - Yes H
981248 2023-003 - Yes I

Programs

ALN Program Spent Major Findings
21.023 Emergency Rental Assistance Program $15.58M Yes 1
20.507 Federal Transit_formula Grants $8.56M Yes 0
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $806,839 - 0
17.258 Wia Adult Program $471,477 Yes 0
17.259 Wia Youth Activities $462,435 Yes 0
17.277 Workforce Investment Act (wia) National Emergency Grants $394,744 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $366,448 Yes 0
14.231 Emergency Solutions Grant Program $347,434 - 0
20.106 Airport Improvement Program $342,215 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $339,803 - 0
16.838 Comprehensive Opioid Abuse Site-Based Program $317,354 - 0
20.205 Highway Planning and Construction $312,276 - 0
93.563 Child Support Enforcement $305,369 - 0
16.833 National Sexual Assault Kit Initiative $276,944 - 0
14.239 Home Investment Partnerships Program $237,077 - 0
21.016 Equitable Sharing $233,502 - 0
15.226 Payments in Lieu of Taxes $231,434 - 0
16.922 Equitable Sharing Program $230,797 - 0
14.218 Community Development Block Grants/entitlement Grants $220,143 Yes 0
16.590 Grants to Encourage Arrest Policies and Enforcement of Protection Orders Program $191,591 - 0
16.582 Crime Victim Assistance/discretionary Grants $108,991 - 0
93.053 Nutrition Services Incentive Program $104,591 - 0
16.575 Crime Victim Assistance $100,000 - 0
20.525 State of Good Repair Grants Program $90,970 Yes 0
16.741 Dna Backlog Reduction Program $79,701 - 0
20.526 Buses and Bus Facilities Formula, Competitive, and Low Or No Emissions Programs $77,673 - 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $77,557 - 0
93.667 Social Services Block Grant $38,299 - 0
16.588 Violence Against Women Formula Grants $36,465 - 0
32.009 Emergency Connectivity Fund Program $32,379 - 0
16.548 Title V_delinquency Prevention Program $30,966 - 0
16.540 Juvenile Justice and Delinquency Prevention_allocation to States $15,057 - 0
97.024 Emergency Food and Shelter National Board Program $13,430 - 0
17.278 Wia Dislocated Worker Formula Grants $12,854 Yes 0
45.310 Grants to States $6,125 - 0
97.042 Emergency Management Performance Grants $6,000 - 0
93.569 Community Services Block Grant $5,933 - 0
93.052 National Family Caregiver Support, Title Iii, Part E $5,544 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $5,520 - 0
16.034 Coronavirus Emergency Supplemental Funding Program $0 - 0

Contacts

Name Title Type
VLEDVCLL5VV8 Shameika Pearson Auditee
7705251555 Tammy Galvis Auditor
No contacts on file

Notes to SEFA

Title: Basis of Accounting Accounting Policies: The Schedule of Expenditures of Federal Awards is presented using the modified accrual basis of accounting which is described in Note 1C to the County’s basic financial statements. 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 County has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal awards received by Cobb County, Georgia (the County). All federal awards received directly from federal agencies, as well as federal awards passed through other government agencies, is included in this schedule. The Schedule of Expenditures of Federal Awards is presented using the modified accrual basis of accounting which is described in Note 1C to the County’s basic financial statements. 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.
Title: Indirect Cost Rates Accounting Policies: The Schedule of Expenditures of Federal Awards is presented using the modified accrual basis of accounting which is described in Note 1C to the County’s basic financial statements. 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 County has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The County has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
Title: Relationship to Federal Financial Reports Accounting Policies: The Schedule of Expenditures of Federal Awards is presented using the modified accrual basis of accounting which is described in Note 1C to the County’s basic financial statements. 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 County has elected not to use the 10 percent 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 2023-002
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 County did not encompass certain areas necessary to ensure that the subrecipient administered the subaward in compliance with the terms and conditions of the subaward. Specifically, the County had not verified that a subrecipient that was expected to be audited as required by 2 CFR Part 200, Subpart F, met this requirement (2 CFR section 200.331(f)). Cause/Effect: The County did not have adequate procedures in place for monitoring that a subrecipient had complied with federal regulations. Auditor's Recommendation: The County should review the monitoring plan related to the program to ensure these procedures are done timely and meet the federal requirements for monitoring subrecipients. Views of Responsible Officials and Planned Corrective Actions: The County will review the monitoring plan related to the program and ensure these procedures are done timely and meet the federal requirements for monitoring subrecipients.
Finding 2023-004
Questioned Cost: $30,520. Criteria: The regulation in 2 CFR 200.77 sets forth that the Federal awarding agency or pass-through entity must include start and end dates of the period of performance in the Federal award. The Period of Performance represents the time during which the non-Federal entity may incur new obligations to carry out the work authorized under the Federal award. Condition: Funding totaling $30,520 was paid to a subrecipient for costs incurred prior to the grant’s period of performance start date. Cause: The County had a contract with the subrecipient that spans several periods. Views of Responsible Officials and Planned Corrective Actions: The County agrees with this finding and will implement revised policies and procedures to ensure all pre-award payments will be dated during the 2-year award period. Effect: The request for reimbursement to the Federal agency by the County included costs prior to the grant’s period of performance start date. Repeat Finding: Repeat finding of 2022-002. Auditor's Recommendation: The County should review procedures for tracking grant timelines to ensure funding requests from the federal agency and reimbursements to subrecipients relate to costs within the dates set forth in the grant agreements executed with the Federal entity.
Finding 2023-003
Questioned Cost: $28,554 - Procurement. Questioned Cost: $139,825 - Suspension and Debarment. Criteria: The County must use its own documented procurement procedures, which should reflect applicable state and local laws and regulations and must conform to applicable federal statutes and the procurement requirements identified in 2 CFR Part 200. Additionally, non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. Condition: The County did not comply with applicable federal statutes for procurement for one contract funded by the program. The County did not retain documentation that the procurement complied with the requirements of federal regulations relating to suspension and debarment for two contracts funded by the program. Views of Responsible Officials and Planned Corrective Actions: The County agrees with the recommendation and will continue to work with the Purchasing Department to ensure acceptable documentation has been retained. We will also discuss additional review procedures with the responsible departments for all contract awards with federal funding. Effect: The County did not comply with federal regulations relating to procurement and suspension and debarment. Repeat Finding: Repeat Finding of 2022-004. Auditor's Recommendation: The County should review requirements relating to contract awards where federal funding will be used and implement procedures to retain required documentation to support the County has complied with federal guidelines.
Finding 2023-002
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 County did not encompass certain areas necessary to ensure that the subrecipient administered the subaward in compliance with the terms and conditions of the subaward. Specifically, the County had not verified that a subrecipient that was expected to be audited as required by 2 CFR Part 200, Subpart F, met this requirement (2 CFR section 200.331(f)). Cause/Effect: The County did not have adequate procedures in place for monitoring that a subrecipient had complied with federal regulations. Auditor's Recommendation: The County should review the monitoring plan related to the program to ensure these procedures are done timely and meet the federal requirements for monitoring subrecipients. Views of Responsible Officials and Planned Corrective Actions: The County will review the monitoring plan related to the program and ensure these procedures are done timely and meet the federal requirements for monitoring subrecipients.
Finding 2023-004
Questioned Cost: $30,520. Criteria: The regulation in 2 CFR 200.77 sets forth that the Federal awarding agency or pass-through entity must include start and end dates of the period of performance in the Federal award. The Period of Performance represents the time during which the non-Federal entity may incur new obligations to carry out the work authorized under the Federal award. Condition: Funding totaling $30,520 was paid to a subrecipient for costs incurred prior to the grant’s period of performance start date. Cause: The County had a contract with the subrecipient that spans several periods. Views of Responsible Officials and Planned Corrective Actions: The County agrees with this finding and will implement revised policies and procedures to ensure all pre-award payments will be dated during the 2-year award period. Effect: The request for reimbursement to the Federal agency by the County included costs prior to the grant’s period of performance start date. Repeat Finding: Repeat finding of 2022-002. Auditor's Recommendation: The County should review procedures for tracking grant timelines to ensure funding requests from the federal agency and reimbursements to subrecipients relate to costs within the dates set forth in the grant agreements executed with the Federal entity.
Finding 2023-003
Questioned Cost: $28,554 - Procurement. Questioned Cost: $139,825 - Suspension and Debarment. Criteria: The County must use its own documented procurement procedures, which should reflect applicable state and local laws and regulations and must conform to applicable federal statutes and the procurement requirements identified in 2 CFR Part 200. Additionally, non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. Condition: The County did not comply with applicable federal statutes for procurement for one contract funded by the program. The County did not retain documentation that the procurement complied with the requirements of federal regulations relating to suspension and debarment for two contracts funded by the program. Views of Responsible Officials and Planned Corrective Actions: The County agrees with the recommendation and will continue to work with the Purchasing Department to ensure acceptable documentation has been retained. We will also discuss additional review procedures with the responsible departments for all contract awards with federal funding. Effect: The County did not comply with federal regulations relating to procurement and suspension and debarment. Repeat Finding: Repeat Finding of 2022-004. Auditor's Recommendation: The County should review requirements relating to contract awards where federal funding will be used and implement procedures to retain required documentation to support the County has complied with federal guidelines.