FAC Explorer

Audit 43977

FY End
2022-06-30
Total Expended
$51.78M
Findings
2
Programs
22
Organization: Clayton County Board of Commissioners (GA)
Year: 2022 Accepted: 2023-07-20
Auditor: Mauldin & Jenkins

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
39384 2022-003 Material Weakness - L
615826 2022-003 Material Weakness - L

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $20.33M Yes 0
21.023 Emergency Rental Assistance Program $14.74M Yes 1
97.044 Assistance to Firefighters Grant $885,969 - 0
14.231 Emergency Solutions Grant Program $663,219 - 0
93.563 Child Support Enforcement $581,367 - 0
16.585 Drug Court Discretionary Grant Program $483,186 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $284,056 - 0
21.000 Federal Equitable Sharing Agreement $222,067 - 0
14.239 Home Investment Partnerships Program $168,019 - 0
16.922 Equitable Sharing Program $137,069 - 0
20.205 Highway Planning and Construction $133,267 - 0
16.034 Coronavirus Emergency Supplemental Funding Program $115,000 - 0
93.667 Social Services Block Grant $94,514 - 0
93.556 Promoting Safe and Stable Families $79,365 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $71,927 - 0
93.588 Children's Justice Grants to States $56,037 - 0
16.575 Crime Victim Assistance $51,069 - 0
97.067 Homeland Security Grant Program $25,658 - 0
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $22,539 - 0
14.218 Community Development Block Grants/entitlement Grants $21,618 - 0
93.052 National Family Caregiver Support, Title Iii, Part E $9,497 - 0
97.039 Hazard Mitigation Grant $136 - 0

Contacts

Name Title Type
LUJ2LTXZBX26 Stacey Merritt Auditee
6784795389 Meredith Lipson Auditor
No contacts on file

Notes to SEFA

Title: Non-Cash Assistance Accounting Policies: The schedule of expenditures of Federal awards includes the federal grant activity of Clayton County Georgia and is presented on the accrual basis of accounting. The information in this schedue is presented in accordance with the requirements of Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. No federal awards were expended in the form of non-cash assistance during the year ended June 30, 2022.
Title: Loans Outstanding Accounting Policies: The schedule of expenditures of Federal awards includes the federal grant activity of Clayton County Georgia and is presented on the accrual basis of accounting. The information in this schedue is presented in accordance with the requirements of Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The County previously used funds available under the HOME Program (Federal CFDA #14.239) to provide low-interest loans to eligible persons. Principal payments received are used to make additional loans as part of the revolving loan program. Disbursements of such loans are included as expenditures in the accompanying schedule of expenditures of federal awards in the year of disbursement. Disbursements for low-interest loans during fiscal year ended June 30, 2022, were $170,169. The outstanding balance of loans under the HOME Program at June 30, 2022, is $2,206,865.

Finding Details

Finding 2022-003
2022-003 ? Emergency Rental Assistance Program (21.023) - Reporting Criteria: 2 CFR Part 200 requires that non-federal entities must establish and maintain effective internal control over federal awards to provide reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the specific award. The financial management system of each nonfederal entity must provide accurate, current, and complete disclosure of the financial results of each federal award in accordance with grant requirements. Condition During our testing of the County?s compliance with the reporting requirements of the Emergency Rental Assistance Program (?ERAP?), we noted the following instance of noncompliance: Out of nineteen (19) monthly reports tested, seventeen (17) were not submitted by the due date, which is the 15th day of the subsequent month. Out of eleven (11) quarterly reports tested, the County was unable to produce evidence that one of the quarterly reports had been filed. Additionally, nine (9) of the required quarterly reports were submitted after the due date, which is the 15th day of the month following the end of the quarter. Cause: The County?s internal controls over compliance were not sufficient to prevent noncompliance with the terms of the ERAP grant. Effect: The County did not meet the reporting requirements of the ERAP grant. Seventeen (17) monthly reports were not filed timely, eleven (11) quarterly reports were not filed timely, and the County could not produce evidence of one quarterly filing. Recommendation: We recommend that the County design controls to ensure an adequate process is in place to submit required reports for federal grants by the deadlines set forth in the terms of the grant award. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. We will work to ensure that future reports are submitted timely and that evidence of submissions is retained for each report filing.
Finding 2022-003
2022-003 ? Emergency Rental Assistance Program (21.023) - Reporting Criteria: 2 CFR Part 200 requires that non-federal entities must establish and maintain effective internal control over federal awards to provide reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the specific award. The financial management system of each nonfederal entity must provide accurate, current, and complete disclosure of the financial results of each federal award in accordance with grant requirements. Condition During our testing of the County?s compliance with the reporting requirements of the Emergency Rental Assistance Program (?ERAP?), we noted the following instance of noncompliance: Out of nineteen (19) monthly reports tested, seventeen (17) were not submitted by the due date, which is the 15th day of the subsequent month. Out of eleven (11) quarterly reports tested, the County was unable to produce evidence that one of the quarterly reports had been filed. Additionally, nine (9) of the required quarterly reports were submitted after the due date, which is the 15th day of the month following the end of the quarter. Cause: The County?s internal controls over compliance were not sufficient to prevent noncompliance with the terms of the ERAP grant. Effect: The County did not meet the reporting requirements of the ERAP grant. Seventeen (17) monthly reports were not filed timely, eleven (11) quarterly reports were not filed timely, and the County could not produce evidence of one quarterly filing. Recommendation: We recommend that the County design controls to ensure an adequate process is in place to submit required reports for federal grants by the deadlines set forth in the terms of the grant award. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. We will work to ensure that future reports are submitted timely and that evidence of submissions is retained for each report filing.