FAC Explorer

Audit 292187

FY End
2023-06-30
Total Expended
$10.45M
Findings
0
Programs
18
Organization: Oconee County South Carolina (SC)
Year: 2023 Accepted: 2024-02-26
Auditor: Mauldin & Jenkins CPAS and Advisors

Organization Exclusion Status:

Findings

No findings recorded

Programs

ALN Program Spent Major Findings
20.106 Airport Improvement Program $5.46M - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $3.79M Yes 0
93.563 Child Support Enforcement $363,010 - 0
10.665 Schools and Roads - Grants to States $189,099 - 0
15.226 Payments in Lieu of Taxes $162,502 - 0
16.745 Criminal and Juvenile Justice and Mental Health Collaboration Program $91,194 - 0
97.042 Emergency Management Performance Grants $45,432 - 0
10.558 Child and Adult Care Food Program $38,514 - 0
16.838 Comprehensive Opioid Abuse Site-Based Program $35,045 - 0
20.703 Interagency Hazardous Materials Public Sector Training and Planning Grants $24,088 - 0
20.600 State and Community Highway Safety $21,708 - 0
97.039 Hazard Mitigation Grant $18,561 - 0
97.041 National Dam Safety Program $11,100 - 0
16.607 Bulletproof Vest Partnership Program $10,473 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $8,055 - 0
93.889 National Bioterrorism Hospital Preparedness Program $3,461 - 0
45.310 Grants to States $1,925 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $1,250 - 0

Contacts

Name Title Type
L5FWNJYNWJB4 Ladale Price Auditee
8643645188 Grant Davis Auditor
No contacts on file

Notes to SEFA

Title: 1 Accounting Policies: NOTE 1. BASIS OF PRESENTATION The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of Oconee County, South Carolina (the “County”), and is presented on the modified accrual basis of accounting for governmental fund types and the accrual basis of accounting for the proprietary fund types. The County reporting entity is described in Note 1 to the County’s basic financial statements. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in the Schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. NOTE 2. DE MINIMIS INDIRECT COST RATE The County chose not to use the ten percent de Minimis indirect cost rate for the year ended June 30, 2023. NOTE 3. NON-CASH AWARDS AND LOANS There were no federal awards expended in the form of noncash assistance during the fiscal year. There were also no loans or loan guarantees outstanding at year end. 143 De Minimis Rate Used: N Rate Explanation: The County chose not to use the ten percent de Minimis indirect cost rate for the year ended June 30, 2023. NOTE 1. BASIS OF PRESENTATION The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of Oconee County, South Carolina (the “County”), and is presented on the modified accrual basis of accounting for governmental fund types and the accrual basis of accounting for the proprietary fund types. The County reporting entity is described in Note 1 to the County’s basic financial statements. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in the Schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.
Title: 2 Accounting Policies: NOTE 1. BASIS OF PRESENTATION The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of Oconee County, South Carolina (the “County”), and is presented on the modified accrual basis of accounting for governmental fund types and the accrual basis of accounting for the proprietary fund types. The County reporting entity is described in Note 1 to the County’s basic financial statements. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in the Schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. NOTE 2. DE MINIMIS INDIRECT COST RATE The County chose not to use the ten percent de Minimis indirect cost rate for the year ended June 30, 2023. NOTE 3. NON-CASH AWARDS AND LOANS There were no federal awards expended in the form of noncash assistance during the fiscal year. There were also no loans or loan guarantees outstanding at year end. 143 De Minimis Rate Used: N Rate Explanation: The County chose not to use the ten percent de Minimis indirect cost rate for the year ended June 30, 2023. NOTE 2. DE MINIMIS INDIRECT COST RATE The County chose not to use the ten percent de Minimis indirect cost rate for the year ended June 30, 2023.
Title: 3 Accounting Policies: NOTE 1. BASIS OF PRESENTATION The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of Oconee County, South Carolina (the “County”), and is presented on the modified accrual basis of accounting for governmental fund types and the accrual basis of accounting for the proprietary fund types. The County reporting entity is described in Note 1 to the County’s basic financial statements. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in the Schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. NOTE 2. DE MINIMIS INDIRECT COST RATE The County chose not to use the ten percent de Minimis indirect cost rate for the year ended June 30, 2023. NOTE 3. NON-CASH AWARDS AND LOANS There were no federal awards expended in the form of noncash assistance during the fiscal year. There were also no loans or loan guarantees outstanding at year end. 143 De Minimis Rate Used: N Rate Explanation: The County chose not to use the ten percent de Minimis indirect cost rate for the year ended June 30, 2023. NOTE 3. NON-CASH AWARDS AND LOANS There were no federal awards expended in the form of noncash assistance during the fiscal year. There were also no loans or loan guarantees outstanding at year end.