Audit 323109

FY End
2023-12-31
Total Expended
$93.86M
Findings
8
Programs
47
Organization: Fulton County Government (GA)
Year: 2023 Accepted: 2024-09-30
Auditor: Pjc Group LLC

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
500348 2023-001 Material Weakness - B
500349 2023-002 Material Weakness - M
500350 2023-003 Material Weakness - M
500351 2023-004 Significant Deficiency Yes M
1076790 2023-001 Material Weakness - B
1076791 2023-002 Material Weakness - M
1076792 2023-003 Material Weakness - M
1076793 2023-004 Significant Deficiency Yes M

Programs

ALN Program Spent Major Findings
93.686 Ending the Hiv Epidemic: A Plan for America � Ryan White Hiv/aids Program Parts A and B $5.26M - 0
93.137 Community Programs to Improve Minority Health Grant Program $1.80M - 0
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $1.45M Yes 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $811,687 - 0
59.077 Community Navigator Pilot Program $525,461 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $295,738 - 0
16.812 Second Chance Act Reentry Initiative $288,008 - 0
16.838 Comprehensive Opioid, Stimulant, and Other Substances Use Program $275,777 - 0
21.023 Emergency Rental Assistance Program $257,257 - 0
16.833 National Sexual Assault Kit Initiative $233,060 Yes 1
93.667 Social Services Block Grant $216,684 - 0
16.013 Violence Against Women (vawa) $204,292 - 0
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $198,861 - 0
14.218 Community Development Block Grants/entitlement Grants $175,167 - 0
17.259 Wioa Youth Activities $155,720 - 0
17.258 Wioa Adult Program $126,775 - 0
16.123 Community-Based Violence Prevention Program $121,616 - 0
16.741 Dna Backlog Reduction Program $112,414 - 0
16.043 Veterans Treatment Court Discretionary Grant Program $109,069 - 0
14.267 Continuum of Care Program $104,911 - 0
16.575 Crime Victim Assistance $97,285 - 0
16.013 Stop Violence Against Women (vawa) Fy23 $80,776 - 0
16.820 Postconviction Testing of Dna Evidence $79,527 - 0
94.006 Americorps State and National 94.006 $78,607 - 0
20.106 Airport Improvement Program, Covid-19 Airports Programs, and Infrastructure Investment and Jobs Act Programs $77,385 - 0
16.040 Matthew Shepard and James Byrd, Jr. Hate Crimes Education, Investigation and Prosecution Program $76,592 - 0
14.231 Emergency Solutions Grant Program $64,802 - 0
14.239 Home Investment Partnerships Program $53,466 - 0
16.031 Emmett Till Cold Case Investigations Program $44,178 - 0
93.914 Hiv Emergency Relief Project Grants $43,629 - 0
32.009 Emergency Connectivity Fund Program $37,400 - 0
16.735 Prea Program: Strategic Support for Prea Implementation $35,044 - 0
16.746 Capital Case Litigation Initiative $34,559 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $32,710 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $31,816 - 0
16.606 State Criminal Alien Assistance Program $28,485 - 0
16.013 Stop Violence Against Women (vawa) Fy22 $23,000 - 0
21.026 Homeowner Assistance Fund $22,148 - 0
16.922 Equitable Sharing Program $21,238 - 0
93.563 Child Support Services $19,628 - 0
20.514 Public Transportation Research, Technical Assistance, and Training $14,034 - 0
16.013 Stop Violence Against Women (vawa) Fy24 $11,596 - 0
16.825 Smart Prosecution Initiative $8,704 - 0
16.745 Criminal and Juvenile Justice and Mental Health Collaboration Program $8,085 - 0
17.278 Wioa Dislocated Worker Formula Grants $5,518 - 0
93.918 Grants to Provide Outpatient Early Intervention Services with Respect to Hiv Disease $1,482 - 0
17.277 Wioa National Dislocated Worker Grants / Wia National Emergency Grants $142 - 0

Contacts

Name Title Type
J3Y1XYZYUFQ5 Stacy Jones Auditee
4046127384 Coretta Stroud Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying schedule of expenditures of federal, state and other local grant awards includes the federal and state grant activity of Fulton County, Georgia (the “County”) and is presented on the cash basis of accounting and is not intended to present the results of grant activity in conformity with accounting principles generally accepted in the United States of America. Under the cash basis of accounting, revenues are recognized when received and expenditures are recorded when paid. De Minimis Rate Used: N Rate Explanation: The 10% de minimus cost rate isn’t used on programs presented on the schedule. Fulton County claims indirect cost, where applicable, using a plan rate developed in accordance with the required OMB Circular.

Finding Details

Based upon our testwork, we noted that 60 out of our sample of 60 payroll expenditures charged to the program were not adequately supported. The total population was $849,203. Our sample of 60 payroll items tested totaled $230,440.
The County passed through funding to two subrecipients. During calendar year 2023, management did not properly monitor the subrecipients. Specifically, management was unable to provide any documented evidence of on-site monitoring being performed for either of the two subrecipients.
The County passed through funding to nine subrecipients totaling $2,932,676. During calendar year 2023, management did not properly monitor the subrecipients. Specifically, for the nine subrecipients management was unable to provide any documented evidence of a monitoring being performed; on-site visits were not performed during the contract period; and subrecipient files did not contain risk assessment evaluations.
The County passed through funding to 20 subrecipients totaling $10,095,304. During calendar year 2023, management did not properly monitor the subrecipients. Specifically, management was unable to provide any documented evidence of a monitoring being performed for 3 of the 20 subrecipients.
Based upon our testwork, we noted that 60 out of our sample of 60 payroll expenditures charged to the program were not adequately supported. The total population was $849,203. Our sample of 60 payroll items tested totaled $230,440.
The County passed through funding to two subrecipients. During calendar year 2023, management did not properly monitor the subrecipients. Specifically, management was unable to provide any documented evidence of on-site monitoring being performed for either of the two subrecipients.
The County passed through funding to nine subrecipients totaling $2,932,676. During calendar year 2023, management did not properly monitor the subrecipients. Specifically, for the nine subrecipients management was unable to provide any documented evidence of a monitoring being performed; on-site visits were not performed during the contract period; and subrecipient files did not contain risk assessment evaluations.
The County passed through funding to 20 subrecipients totaling $10,095,304. During calendar year 2023, management did not properly monitor the subrecipients. Specifically, management was unable to provide any documented evidence of a monitoring being performed for 3 of the 20 subrecipients.