EIN: 581131002
UEI: NM2HE9C8A6W7
Audit also covers 2 related EINs: 452283548, 464828720 · unlinked EINs have no separate FAC filing
Audited by: Forvis Mazars, LLP
Oversight agency: 93 [Department of Health and Human Services]
View federal awards & risk assessment →
Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 18, 2025. 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 June 18, 2026 (83 days ago).
What is a management decision? →FAC accepted this audit on October 15, 2024 — management decision was due April 15, 2025.
FAC accepted this audit on November 13, 2023 — management decision was due May 13, 2024.
FAC accepted this audit on October 19, 2022 — management decision was due April 19, 2023.
FAC accepted this audit on November 17, 2021 — management decision was due May 17, 2022.
FAC accepted this audit on January 29, 2021 — management decision was due July 29, 2021.
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
FAC accepted this audit on August 27, 2019 — management decision was due February 27, 2020.
FAC accepted this audit on February 3, 2019 — management decision was due August 3, 2019.
FAC accepted this audit on October 12, 2017 — management decision was due April 12, 2018.
FAC accepted this audit on September 8, 2016 — management decision was due March 8, 2017.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
Browse other Single Audit organizations in Georgia →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Add it to a monitored group and get alerted when a new audit, finding, repeat finding, or management-decision deadline shows up — instead of checking back.
Checking several at once? Portfolio view →
© 2026 Single Audit Intelligence. All data is public domain.
