FAC Explorer

Finding 500348 (2023-001)

Material Weakness
Requirement
B
Questioned Costs
$1
Year
2023
Accepted
2024-09-30
Audit: 323109
Organization: Fulton County Government (GA)
Auditor: Pjc Group LLC

AI Summary

  • Answer: All 60 payroll expenditures reviewed lacked proper support.
  • Trend: This issue affects the entire population of $849,203 in payroll expenses.
  • List: Recommend a thorough review of payroll documentation to ensure compliance and proper support for future expenditures.

Finding Text

Based upon our testwork, we noted that 60 out of our sample of 60 payroll expenditures charged to the program were not adequately supported. The total population was $849,203. Our sample of 60 payroll items tested totaled $230,440.

Corrective Action Plan

The Fulton County District Attorney’s Office (FCDAO) was made aware during the recent Department of Justice audit in July 2024 of the need to strengthen compliance in this process. Effective August 2024, processes were revised to comply with the 2 CFR 200 compliance requirement for documentation. The revised processes have been documented and are now included in the FCDAO standard operating procedure for time and effort management.

Categories

Questioned Costs

Other Findings in this Audit

  • 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
  • 1076792 2023-003
    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