Clayton County Board of Commissioners

Criteria: 2 CFR Part 200 requires that nonfederal entities must establish and maintain effective internal control over federal awards to provide reasonable assurance that the nonfederal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the specific award. The financial management system of each nonfederal entity must provide accurate, current, and complete disclosure of the financial results of each federal award in accordance with grant requirements. Condition: During our testing of the County’s compliance with the reporting requirements of the Coronavirus State and Local Fiscal Recovery Funds (“CSLFRF”), we noted the following instance of noncompliance:  Out of four (4) quarterly reports tested, the quarterly Project and Expenditure Report for the quarter ended December 31, 2024 was not submitted by the due date of January 31, 2025 (the end of the month following the end of the quarter). Cause: The County’s internal controls over compliance were not sufficient to prevent noncompliance with the terms of the CSLFRF grant. Effect: The County did not meet the timely reporting requirements of the CSLFRF Grant. Recommendation: We recommend that the County design controls to ensure an adequate process is in place to submit required reports for federal grants by the deadlines set forth in the terms of the grant award. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. We will work to ensure that future reports are submitted timely and that evidence of submissions is retained for each report filing.

Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. We will work to ensure that future reports are submitted timely and that evidence of submissions is retained for each report filing.

2024-006

Criteria: 2 CFR Part 200 requires that nonfederal entities must establish and maintain effective internal control over federal awards to provide reasonable assurance that the nonfederal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the specific award. The financial management system of each nonfederal entity must provide accurate, current, and complete disclosure of the financial results of each federal award in accordance with grant requirements. Condition During our testing of the County’s compliance with the reporting requirements of the Coronavirus State and Local Fiscal Recovery Funds (“CSLFRF”), we noted the following instances of noncompliance: Out of four (4) quarterly reports tested, the quarterly Project and Expenditure Report for the quarter ended September 30, 2023 was not submitted by the due date of October 31, 2023 and the quarterly Project and Expenditure Report for the quarter ended December 31, 2023 was not submitted by the due date of January 31, 2024 (the end of the month following the end of the quarter). Also, the County' annual performance report, which was due on July 31, 2024, was not submitted until August 5, 2024. Cause: The County’s internal controls over compliance were not sufficient to prevent noncompliance with the terms of the CSLFRF grant. Effect: The County did not meet the timely reporting requirements of the CSLFRF grant. Recommendation: We recommend that the County design controls to ensure an adequate process is in place to submit required reports for federal grants by the deadlines set forth in the terms of the grant award. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. We will work to ensure that future reports are submitted timely and that evidence of submissions is retained for each report filing.

Name of the Contact Person Responsible for the Corrective Action Plan: Stacey Merritt, Interim Finance Director Corrective Action Plan: Management concurs with the finding. We will work to ensure that future reports are submitted timely and that evidence of submissions is retained for each report filing. Anticipated Completion Date: June 30, 2025

2023-004

Criteria: 2 CFR Part 200 requires that nonfederal entities must establish and maintain effective internal control over federal awards to provide reasonable assurance that the nonfederal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the specific award. The financial management system of each nonfederal entity must provide accurate, current, and complete disclosure of the financial results of each federal award in accordance with grant requirements. Condition During our testing of the County’s compliance with the reporting requirements of the Emergency Rental Assistance Program (“ERAP”), we noted the following instances of noncompliance: Out of four (4) quarterly performance reports tested, two (2) were not submitted by the reporting deadlines. • The report for the quarter ended September 30, 2023 was not submitted until November 6, 2023. The submission deadline was October 15, 2023. • The report for the quarter ended December 31, 2023 was not submitted until January 24, 2024. The submission deadline was January 15, 2024. Cause: The County’s internal controls over compliance were not sufficient to prevent noncompliance with the terms of the ERAP grant. Effect: The County did not meet the timely reporting requirements of the ERAP grant. Recommendation: We recommend that the County design controls to ensure an adequate process is in place to submit required reports for federal grants by the deadlines set forth in the terms of the grant award. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. We will work to ensure that future reports are submitted timely and that evidence of submissions is retained for each report filing.

Name of the Contact Person Responsible for the Corrective Action Plan: Stacey Merritt, Interim Finance Director Corrective Action Plan: Management concurs with the finding. We will work to ensure that future reports are submitted timely and that evidence of submissions is retained for each report filing. Anticipated Completion Date: June 30, 2025

2023-005

Criteria: 2 CFR Part 200 requires that nonfederal entities must establish and maintain effective internal control over federal awards to provide reasonable assurance that the nonfederal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the specific award. The financial management system of each nonfederal entity must provide accurate, current, and complete disclosure of the financial results of each federal award in accordance with grant requirements. Condition During our testing of the County’s compliance with the reporting requirements of the Coronavirus State and Local Fiscal Recovery Funds (“CSLFRF”), we noted the following instance of noncompliance: Out of two (2) quarterly reports tested, the quarterly Project and Expenditure Report for the quarter ended March 31, 2023 was not submitted by the due date of April 30, 2023 (the end of the month following the end of the quarter). Cause: The County’s internal controls over compliance were not sufficient to prevent noncompliance with the terms of the CSLFRF grant. Effect: The County did not meet the timely reporting requirements of the CSLFRF grant. Recommendation: We recommend that the County design controls to ensure an adequate process is in place to submit required reports for federal grants by the deadlines set forth in the terms of the grant award. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. We will work to ensure that future reports are submitted timely and that evidence of submissions is retained for each report filing.

Name of the Contact Person Responsible for the Corrective Action Plan: Stacey Merritt, Interim Finance Director Corrective Action Plan: Management concurs with the finding. We will work to ensure that future reports are submitted timely and that evidence of submissions is retained for each report filing. Anticipated Completion Date: June 30, 2024

Criteria: 2 CFR Part 200 requires that nonfederal entities must establish and maintain effective internal control over federal awards to provide reasonable assurance that the nonfederal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the specific award. The financial management system of each nonfederal entity must provide accurate, current, and complete disclosure of the financial results of each federal award in accordance with grant requirements. Condition During our testing of the County’s compliance with the reporting requirements of the Emergency Rental Assistance Program (“ERAP”), we noted the following instances of noncompliance: Out of four (4) quarterly performance reports tested, three (3) were not submitted by the reporting deadlines. • The report for the quarter ended September 30, 2022 was not submitted until October 30, 2022. The submission deadline was October 17, 2022. • The report for the quarter ended March 30, 2023 was not submitted until April 24, 2023. The submission deadline was April 17, 2023. • The report for the quarter ended June 30, 2023 was not submitted until July 31, 2023. The submission deadline was July 17, 2023. Cause: The County’s internal controls over compliance were not sufficient to prevent noncompliance with the terms of the ERAP grant. Effect: The County did not meet the timely reporting requirements of the ERAP grant. Recommendation: We recommend that the County design controls to ensure an adequate process is in place to submit required reports for federal grants by the deadlines set forth in the terms of the grant award. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. We will work to ensure that future reports are submitted timely and that evidence of submissions is retained for each report filing.

Name of the Contact Person Responsible for the Corrective Action Plan: Stacey Merritt, Interim Finance Director Corrective Action Plan: Management concurs with the finding. We will work to ensure that future reports are submitted timely and that evidence of submissions is retained for each report filing. Anticipated Completion Date: June 30, 2024

2022-003 ? Emergency Rental Assistance Program (21.023) - Reporting Criteria: 2 CFR Part 200 requires that non-federal entities must establish and maintain effective internal control over federal awards to provide reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the specific award. The financial management system of each nonfederal entity must provide accurate, current, and complete disclosure of the financial results of each federal award in accordance with grant requirements. Condition During our testing of the County?s compliance with the reporting requirements of the Emergency Rental Assistance Program (?ERAP?), we noted the following instance of noncompliance: Out of nineteen (19) monthly reports tested, seventeen (17) were not submitted by the due date, which is the 15th day of the subsequent month. Out of eleven (11) quarterly reports tested, the County was unable to produce evidence that one of the quarterly reports had been filed. Additionally, nine (9) of the required quarterly reports were submitted after the due date, which is the 15th day of the month following the end of the quarter. Cause: The County?s internal controls over compliance were not sufficient to prevent noncompliance with the terms of the ERAP grant. Effect: The County did not meet the reporting requirements of the ERAP grant. Seventeen (17) monthly reports were not filed timely, eleven (11) quarterly reports were not filed timely, and the County could not produce evidence of one quarterly filing. Recommendation: We recommend that the County design controls to ensure an adequate process is in place to submit required reports for federal grants by the deadlines set forth in the terms of the grant award. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. We will work to ensure that future reports are submitted timely and that evidence of submissions is retained for each report filing.

2022-003. Emergency Rental Assistance Program (21.023)-Reporting Name of the Contact Person Responsible for the Corrective Action Plan: Linda Boswell Corrective Action Plan: Management concurs with the finding. We will work to ensure that future reports are submitted timely and that evidence of submissions is retained for each report filing. Anticipated Completion Date: September 30, 2023

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