EIN: 581131002
UEI: NM2HE9C8A6W7
Data as of August 22, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 29, 2021. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by July 29, 2021 (1850 days ago).
What is a management decision? →HIV Emergency Relief Project Grants CFDA No. 93.914 U.S. Department of Health and Human Services Passed Through Fulton County Award No. HEAL-500089-A Program Year 2019 Criteria or Specific Requirement ? Allowable Costs (45 CFR section 75.403(f)). Condition ? The Organization requests reimbursement of program pharmacy charges on a monthly basis from the pass-through entity. The Organization was reimbursed $38,503 of pharmacy charges that were not eligible for reimbursement. Questioned cost ? $38,503 Context ? The Organization requested and received reimbursement of pharmacy charges that amounted to $132,139 for program year 2019 from the pass-through entity. The Organization subsequently identified that $38,503 of these pharmacy charges were not eligible for reimbursement. Subsequent to year-end, the Organization self-reported the overpayment and remitted the full overpayment to the pass-through entity. Effect ? The Organization was reimbursed for pharmacy charges that were not eligible for reimbursement. Cause ? The Senior Financial Analyst who was in-charge of preparing and submitting the report of program expenditures did not prepare the report of program expenditures accurately before it was submitted to the pass-through entity. Identification as a repeat finding ? Not a repeat finding. Recommendation ? The Organization should review their internal process of reviewing and approving the reimbursement requests to identify errors before being remitted for reimbursement. Views of Responsible Officials and Planned Corrective Action ? In October 2020, as soon as the overpayment was identified and validated, a check was processed and submitted to Fulton County for the entire overpayment balance in the amount of $38,502.79. The internal monthly process of preparing and submitting Ryan White expenditure reports includes, the Senior Financial Analyst 1) compiling the expenses and relevant supporting documentation, 2) validating all expenses with the SMC Ryan White team, and 3) preparing expenditure reports. Then the Accounting Manager, reviews these reports to ensure accuracy and compliance with Ryan White guidelines. Lastly, SMC Ryan White Financial Designee, the CFO, signs off on the reports for submission to the Ryan White Program at Fulton County. Immediately upon this error was identified, SMC implemented an extra step on this process; the Accounting Manager signing off on every monthly reimbursement report attesting accuracy and compliance prior to SMC Ryan White Financial Designee approves the reports for submission.
Show full finding ▾Hide full finding ▴HIV Emergency Relief Project Grants CFDA No. 93.914 U.S. Department of Health and Human Services Passed Through Fulton County Award No. HEAL-500089-A Program Year 2019 Criteria or Specific Requirement ? Allowable Costs (45 CFR section 75.403(f)). Condition ? The Organization requests reimbursement of program pharmacy charges on a monthly basis from the pass-through entity. The Organization was reimbursed $38,503 of pharmacy charges that were not eligible for reimbursement. Questioned cost ? $38,503 Context ? The Organization requested and received reimbursement of pharmacy charges that amounted to $132,139 for program year 2019 from the pass-through entity. The Organization subsequently identified that $38,503 of these pharmacy charges were not eligible for reimbursement. Subsequent to year-end, the Organization self-reported the overpayment and remitted the full overpayment to the pass-through entity. Effect ? The Organization was reimbursed for pharmacy charges that were not eligible for reimbursement. Cause ? The Senior Financial Analyst who was in-charge of preparing and submitting the report of program expenditures did not prepare the report of program expenditures accurately before it was submitted to the pass-through entity. Identification as a repeat finding ? Not a repeat finding. Recommendation ? The Organization should review their internal process of reviewing and approving the reimbursement requests to identify errors before being remitted for reimbursement. Views of Responsible Officials and Planned Corrective Action ? In October 2020, as soon as the overpayment was identified and validated, a check was processed and submitted to Fulton County for the entire overpayment balance in the amount of $38,502.79. The internal monthly process of preparing and submitting Ryan White expenditure reports includes, the Senior Financial Analyst 1) compiling the expenses and relevant supporting documentation, 2) validating all expenses with the SMC Ryan White team, and 3) preparing expenditure reports. Then the Accounting Manager, reviews these reports to ensure accuracy and compliance with Ryan White guidelines. Lastly, SMC Ryan White Financial Designee, the CFO, signs off on the reports for submission to the Ryan White Program at Fulton County. Immediately upon this error was identified, SMC implemented an extra step on this process; the Accounting Manager signing off on every monthly reimbursement report attesting accuracy and compliance prior to SMC Ryan White Financial Designee approves the reports for submission.
Finding #2020-001: Views of Responsible Officials and Planned Corrective Action: In October 2020, as soon as the overpayment was identified and validated, a check was processed and submitted to Fulton County for the entire overpayment balance in the amount of $38,502.79. The internal monthly process of preparing and submitting Ryan White expenditure reports includes, the Senior Financial Analyst 1) compiling the expenses and relevant supporting documentation, 2) validating all expenses with the SMC Ryan White team, and 3) preparing expenditure reports. Then the Accounting Manager, reviews these reports to ensure accuracy and compliance with Ryan White guidelines. Lastly, SMC Ryan White Financial Designee, the CFO, signs off on the reports for submission to the Ryan White Program at Fulton County. Immediately upon this error was identified, SMC implemented an extra step on this process; the Accounting Manager signing off on every monthly reimbursement report attesting accuracy and compliance prior to SMC Ryan White Financial Designee approves the reports for submission. Name of contact person responsible for corrective action: Claudio Azzariti, CFO Anticipated completion date: Completed
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