Finding 1076792 (2023-003)

Material Weakness
Requirement
M
Questioned Costs
-
Year
2023
Accepted
2024-09-30
Audit: 323109
Organization: Fulton County Government (GA)
Auditor: Pjc Group LLC

AI Summary

  • Core Issue: The County failed to monitor nine subrecipients who received a total of $2,932,676 in funding.
  • Impacted Requirements: Lack of documented monitoring, absence of on-site visits, and missing risk assessment evaluations in subrecipient files.
  • Recommended Follow-Up: Implement a structured monitoring process to ensure compliance and maintain proper documentation for all subrecipients.

Finding Text

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.

Categories

Subrecipient Monitoring

Other Findings in this Audit

  • 500348 2023-001
    Material Weakness
  • 500349 2023-002
    Material Weakness
  • 500350 2023-003
    Material Weakness
  • 500351 2023-004
    Significant Deficiency Repeat
  • 1076790 2023-001
    Material Weakness
  • 1076791 2023-002
    Material Weakness
  • 1076793 2023-004
    Significant Deficiency Repeat

Programs in Audit

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