FAC Explorer

Audit 23571

FY End
2022-12-31
Total Expended
$1.39M
Findings
0
Programs
3
Organization: City of North Augusta, South Carolina (SC)
Year: 2022 Accepted: 2023-06-12
Auditor: Mauldin & Jenkins LLC

Organization Exclusion Status:

Findings

No findings recorded

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.04M Yes 0
10.923 Emergency Watershed Protection Program $164,667 - 0
20.600 State and Community Highway Safety $37,292 - 0

Contacts

Name Title Type
EYFELNNUPKB1 Lynda Williamson Auditee
8034414206 Brian Nicholson Auditor
No contacts on file

Notes to SEFA

Accounting Policies: NOTE 1. SIGNIFICANT ACCOUNTING POLICIESBasis of PresentationThe Schedule of Expenditures of Federal Awards includes the federal grant activity of the City ofNorth Augusta, South Carolina (the City) and is prepared on the accrual basis of accounting.Program Type DeterminationType A programs are defined as federal programs with federal expenditures exceeding $750,000.The threshold of $750,000 was used in distinguishing between Type A and Type B programs.Method of Major Program SelectionThe risk-based approach was used in the selection of federal programs to be tested as majorprograms. The City did not qualify as a low-risk auditee for the fiscal year ended December 31,2022.NOTE 2. DE MINIMIS INDIRECT COST RATEThe City chose not to use the ten percent de Minimis indirect cost rate for the year endedDecember 31, 2022. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.