FAC Explorer

Audit 370427

FY End
2024-06-30
Total Expended
$43.34M
Findings
2
Programs
18
Organization: MacOn-Bibb County (GA)
Year: 2024 Accepted: 2025-10-03
Auditor: Mauldin & Jenkins CPAS & Advisors

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1159886 2024-005 Material Weakness Yes L
1159887 2024-005 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
20.901 Payments for Essential Air Services $4.79M Yes 0
14.239 Home Investment Partnerships Program $1.95M Yes 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $553,922 Yes 0
14.231 Emergency Solutions Grant Program $229,587 Yes 0
14.218 Community Development Block Grants/entitlement Grants $214,118 Yes 1
20.205 Highway Planning and Construction $202,427 Yes 0
20.106 Airport Improvement Program, Infrastructure Investment and Jobs Act Programs, and Covid-19 Airports Programs $169,306 Yes 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $66,323 Yes 0
16.828 Swift, Certain, and Fair Supervision Program: Applying the Principles Behind Project Hope $54,127 Yes 0
20.616 National Priority Safety Programs $29,358 Yes 0
10.727 Inflation Reduction Act Urban & Community Forestry Program $19,320 Yes 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $17,066 Yes 0
20.600 State and Community Highway Safety $16,245 Yes 0
16.726 Juvenile Mentoring Program $11,779 Yes 0
16.576 Crime Victim Compensation $8,217 Yes 0
97.039 Hazard Mitigation Grant $4,600 Yes 0
97.067 Homeland Security Grant Program $1,800 Yes 0
16.582 Crime Victim Assistance/discretionary Grants $1,781 Yes 0

Contacts

Name Title Type
TVNBHEU6LLY9 Christy Luliucci Auditee
4787517240 Hope Pendergrass Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Macon-Bibb County, Georgia (the “County”), and is presented on the modified accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (“CFR”) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in the schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.
The County chose not to use the 10% de minimis cost rate for the year ended June 30, 2024.

Finding Details

Finding 2024-005
2024 – 005. Community Development Block Grant (“CDBG”) – Assistance Listing 14.218 – Reporting - Federal Funding Accountability and Transparency Act (Repeat of Finding 2022-002) Criteria: Under the Federal Funding Accountability and Transparency Act (“FFATA”), direct recipients of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the FFATA Subaward Reporting System (“FSRS”). Amounts must be reported within thirty days of the subaward. Condition: The County filed a report under FFATA requirements, but the report was not submitted within thirty days of the subaward. Context: See above condition. Cause: Management oversight. Effect: The County was not in compliance with the requirements of FFATA. Recommendation: We recommend that the County establish procedures to ensure proper reporting under FFATA. Views of Responsible Official and Planned Corrective Action: We concur. We will establish procedures to ensure proper reporting with FFATA.