FAC Explorer

Finding 391444 (2023-003)

-
Requirement
M
Questioned Costs
-
Year
2023
Accepted
2024-04-01
Audit: 301940
Organization: Cobb County Board of Health (GA)
Auditor: Nichols Cauley & Associates

AI Summary

  • Core Issue: The Board's monitoring of subrecipients was insufficient, failing to ensure compliance with federal regulations and performance goals.
  • Impacted Requirements: Key requirements from 31 USC 7502 and 2 CFR sections 200.330, .331, and .501(h) were not fully met, particularly regarding performance reporting.
  • Recommended Follow-Up: The Board should revise the monitoring plan for subrecipients to align with federal standards and ensure compliance.

Finding Text

Criteria: The requirements for subrecipient monitoring for subawards are contained in 31 USC 7502(f)(2) (Single Audit Act Amendments of 1996 (Pub. L. No. 104-156)), 2 CFR sections 200.330, .331, and .501(h); federal awarding agency regulations; and the terms and conditions of awards. Condition: Monitoring activities performed by the Board did not encompass certain areas necessary to ensure that the subaward complied with the terms and conditions of the subaward and achieved performance goals (2 CFR sections 200.332(d) through (f)). Specifically, reporting of performance results by the subrecipient were not submitted to the Board as required under the terms of the contract. Cause/Effect: The Board did not have adequate procedures in place for determining that the subrecipient had complied with federal regulations and had achieved performance goals. Auditor's Recommendation: The Board should review the monitoring plan related to subrecipients to ensure the Board has met the federal requirements for monitoring subrecipients. Management Response: The Board agrees with this recommendation and will review monitoring procedures relating to subrecipients.

Corrective Action Plan

Views of Responsible Officials and Planned Corrective Action: The Board agrees with this recommendation and will review monitoring procedures relating to subrecipients.

Categories

Subrecipient Monitoring

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
93.926 Healthy Start Initiative $1.31M
93.940 Hiv Prevention Activities_health Department Based $1.16M
93.268 Immunization Cooperative Agreements $867,954
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $858,313
93.558 Temporary Assistance for Needy Families $809,051
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $230,413
84.181 Special Education-Grants for Infants and Families $184,338
93.495 Community Health Workers for Public Health Response and Resilient $146,790
93.069 Public Health Emergency Preparedness $107,859
93.889 National Bioterrorism Hospital Preparedness Program $104,981
93.136 Injury Prevention and Control Research and State and Community Based Programs $100,209
93.977 Preventive Health Services_sexually Transmitted Diseases Control Grants $73,000
93.994 Maternal and Child Health Services Block Grant to the States $68,547
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $45,995
93.387 National and State Tobacco Control Program (b) $34,887
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $26,000
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $25,000
93.166 Tuberculosis Elimination & Labratory Cooperative Agreement $17,493
93.991 Preventive Health and Health Services Block Grant $7,336