FAC Explorer

Audit 350251

FY End
2024-06-30
Total Expended
$175.24M
Findings
4
Programs
27
Organization: City of Atlanta (GA)
Year: 2024 Accepted: 2025-03-28
Auditor: Mauldin and Jenkins

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
540431 2024-002 Material Weakness - M
540432 2024-002 Material Weakness - M
1116873 2024-002 Material Weakness - M
1116874 2024-002 Material Weakness - M

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $24.07M Yes 0
20.106 Airport Improvement Program, Infrastructure Investment and Jobs Act Programs, and Covid-19 Airports Programs $19.01M Yes 0
66.458 Clean Water State Revolving Fund $9.02M - 0
14.241 Housing Opportunities for Persons with Aids $4.81M - 0
14.231 Emergency Solutions Grant Program $3.58M - 0
97.024 Emergency Food and Shelter National Board Program $1.47M - 0
97.106 Securing the Cities Program $794,902 - 0
20.507 Federal Transit Formula Grants $707,918 Yes 1
20.205 Highway Planning and Construction $503,286 - 0
17.277 Wioa National Dislocated Worker Grants / Wia National Emergency Grants $457,935 - 0
16.753 Congressionally Recommended Awards $387,502 - 0
14.856 Lower Income Housing Assistance Program Section 8 Moderate Rehabilitation $317,995 - 0
10.559 Summer Food Service Program for Children $272,398 - 0
97.067 Homeland Security Grant Program $243,988 - 0
14.239 Home Investment Partnerships Program $238,296 - 0
17.259 Wioa Youth Activities $211,577 - 0
10.175 Farmers Market and Local Food Promotion Program $133,085 - 0
14.218 Community Development Block Grants/entitlement Grants $132,034 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $100,928 - 0
66.818 Brownfields Multipurpose, Assessment, Revolving Loan Fund, and Cleanup Cooperative Agreements $62,182 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $57,116 - 0
16.922 Equitable Sharing Program $47,988 - 0
97.044 Assistance to Firefighters Grant $44,302 - 0
20.600 State and Community Highway Safety $11,995 - 0
17.258 Wioa Adult Program $9,561 - 0
17.278 Wioa Dislocated Worker Formula Grants $6,098 - 0
15.904 Historic Preservation Fund Grants-in-Aid $5,435 - 0

Contacts

Name Title Type
HAAWKXL2PLE3 Hope Pendergrass Auditee
4784648000 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, 2024, 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, 2024, 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, 2024, 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 2024-002
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 pass-through entities clearly identify to each subrecipient Federal subaward information, including identifying award numbers, subaward period dates and budget dates, Federal Assistance Listing number and Title, and appropriate terms and conditions concerning closeout of the subaward. Typically this requirement is satisfied by utilizing a subrecipient contract, reflecting all necessary information, and requiring execution showing acknowledgement of the terms by both parties. Condition: Internal controls should be in place to ensure the City is in compliance with all requirements of the federal award program. The City did not properly monitor two subrecipients in compliance with the Uniform Guidance. Context/cause: The City did not have adequate internal controls to ensure compliance with subrecipient monitoring requirements. Allowable cost and procurement testing was performed on the total population of vendors, three (3), paid with the Federal Transit Formula Grant funding. During this testing, it was discovered that two of the three vendors qualify as a subrecipient to the City. The City did not consider these vendors subrecipients in the fiscal year, therefore no subrecipient monitoring was performed. Effects: Noncompliance at the subrecipient level may occur and not be detected by the City. Questioned Costs: None Recommendation: We recommend the City enhance internal controls to ensure compliance with subrecipient monitoring requirements.
Finding 2024-002
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 pass-through entities clearly identify to each subrecipient Federal subaward information, including identifying award numbers, subaward period dates and budget dates, Federal Assistance Listing number and Title, and appropriate terms and conditions concerning closeout of the subaward. Typically this requirement is satisfied by utilizing a subrecipient contract, reflecting all necessary information, and requiring execution showing acknowledgement of the terms by both parties. Condition: Internal controls should be in place to ensure the City is in compliance with all requirements of the federal award program. The City did not properly monitor two subrecipients in compliance with the Uniform Guidance. Context/cause: The City did not have adequate internal controls to ensure compliance with subrecipient monitoring requirements. Allowable cost and procurement testing was performed on the total population of vendors, three (3), paid with the Federal Transit Formula Grant funding. During this testing, it was discovered that two of the three vendors qualify as a subrecipient to the City. The City did not consider these vendors subrecipients in the fiscal year, therefore no subrecipient monitoring was performed. Effects: Noncompliance at the subrecipient level may occur and not be detected by the City. Questioned Costs: None Recommendation: We recommend the City enhance internal controls to ensure compliance with subrecipient monitoring requirements.
Finding 2024-002
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 pass-through entities clearly identify to each subrecipient Federal subaward information, including identifying award numbers, subaward period dates and budget dates, Federal Assistance Listing number and Title, and appropriate terms and conditions concerning closeout of the subaward. Typically this requirement is satisfied by utilizing a subrecipient contract, reflecting all necessary information, and requiring execution showing acknowledgement of the terms by both parties. Condition: Internal controls should be in place to ensure the City is in compliance with all requirements of the federal award program. The City did not properly monitor two subrecipients in compliance with the Uniform Guidance. Context/cause: The City did not have adequate internal controls to ensure compliance with subrecipient monitoring requirements. Allowable cost and procurement testing was performed on the total population of vendors, three (3), paid with the Federal Transit Formula Grant funding. During this testing, it was discovered that two of the three vendors qualify as a subrecipient to the City. The City did not consider these vendors subrecipients in the fiscal year, therefore no subrecipient monitoring was performed. Effects: Noncompliance at the subrecipient level may occur and not be detected by the City. Questioned Costs: None Recommendation: We recommend the City enhance internal controls to ensure compliance with subrecipient monitoring requirements.
Finding 2024-002
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 pass-through entities clearly identify to each subrecipient Federal subaward information, including identifying award numbers, subaward period dates and budget dates, Federal Assistance Listing number and Title, and appropriate terms and conditions concerning closeout of the subaward. Typically this requirement is satisfied by utilizing a subrecipient contract, reflecting all necessary information, and requiring execution showing acknowledgement of the terms by both parties. Condition: Internal controls should be in place to ensure the City is in compliance with all requirements of the federal award program. The City did not properly monitor two subrecipients in compliance with the Uniform Guidance. Context/cause: The City did not have adequate internal controls to ensure compliance with subrecipient monitoring requirements. Allowable cost and procurement testing was performed on the total population of vendors, three (3), paid with the Federal Transit Formula Grant funding. During this testing, it was discovered that two of the three vendors qualify as a subrecipient to the City. The City did not consider these vendors subrecipients in the fiscal year, therefore no subrecipient monitoring was performed. Effects: Noncompliance at the subrecipient level may occur and not be detected by the City. Questioned Costs: None Recommendation: We recommend the City enhance internal controls to ensure compliance with subrecipient monitoring requirements.