FAC Explorer

Finding 981246 (2023-002)

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Requirement
M
Questioned Costs
-
Year
2023
Accepted
2024-07-01
Audit: 311191
Organization: Cobb County Government (GA)
Auditor: Nichols Cauley & Associates LLC

AI Summary

  • Core Issue: The County failed to monitor subrecipient compliance with subaward terms, missing key verification steps.
  • Impacted Requirements: This oversight violates federal regulations outlined in 31 USC 7502 and 2 CFR sections 200.330, .331, and .501(h).
  • Recommended Follow-Up: The County should update its monitoring plan to ensure timely compliance with federal requirements for subrecipient oversight.

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 County did not encompass certain areas necessary to ensure that the subrecipient administered the subaward in compliance with the terms and conditions of the subaward. Specifically, the County had not verified that a subrecipient that was expected to be audited as required by 2 CFR Part 200, Subpart F, met this requirement (2 CFR section 200.331(f)). Cause/Effect: The County did not have adequate procedures in place for monitoring that a subrecipient had complied with federal regulations. Auditor's Recommendation: The County should review the monitoring plan related to the program to ensure these procedures are done timely and meet the federal requirements for monitoring subrecipients. Views of Responsible Officials and Planned Corrective Actions: The County will review the monitoring plan related to the program and ensure these procedures are done timely and meet the federal requirements for monitoring subrecipients.

Categories

Subrecipient Monitoring

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
21.023 Emergency Rental Assistance Program $15.58M
20.507 Federal Transit_formula Grants $8.56M
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $806,839
17.258 Wia Adult Program $471,477
17.259 Wia Youth Activities $462,435
17.277 Workforce Investment Act (wia) National Emergency Grants $394,744
21.027 Coronavirus State and Local Fiscal Recovery Funds $366,448
14.231 Emergency Solutions Grant Program $347,434
20.106 Airport Improvement Program $342,215
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $339,803
16.838 Comprehensive Opioid Abuse Site-Based Program $317,354
20.205 Highway Planning and Construction $312,276
93.563 Child Support Enforcement $305,369
16.833 National Sexual Assault Kit Initiative $276,944
14.239 Home Investment Partnerships Program $237,077
21.016 Equitable Sharing $233,502
15.226 Payments in Lieu of Taxes $231,434
16.922 Equitable Sharing Program $230,797
14.218 Community Development Block Grants/entitlement Grants $220,143
16.590 Grants to Encourage Arrest Policies and Enforcement of Protection Orders Program $191,591
16.582 Crime Victim Assistance/discretionary Grants $108,991
93.053 Nutrition Services Incentive Program $104,591
16.575 Crime Victim Assistance $100,000
20.525 State of Good Repair Grants Program $90,970
16.741 Dna Backlog Reduction Program $79,701
20.526 Buses and Bus Facilities Formula, Competitive, and Low Or No Emissions Programs $77,673
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $77,557
93.667 Social Services Block Grant $38,299
16.588 Violence Against Women Formula Grants $36,465
32.009 Emergency Connectivity Fund Program $32,379
16.548 Title V_delinquency Prevention Program $30,966
16.540 Juvenile Justice and Delinquency Prevention_allocation to States $15,057
97.024 Emergency Food and Shelter National Board Program $13,430
17.278 Wia Dislocated Worker Formula Grants $12,854
45.310 Grants to States $6,125
97.042 Emergency Management Performance Grants $6,000
93.569 Community Services Block Grant $5,933
93.052 National Family Caregiver Support, Title Iii, Part E $5,544
16.738 Edward Byrne Memorial Justice Assistance Grant Program $5,520
16.034 Coronavirus Emergency Supplemental Funding Program $0