FAC Explorer

Audit 294246

FY End
2023-06-30
Total Expended
$38.28M
Findings
2
Programs
22
Organization: Richland County, South Carolina (SC)
Year: 2023 Accepted: 2024-03-08
Auditor: Mauldin & Jenkins CPAS and Advisors

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
374571 2023-002 Material Weakness - L
951013 2023-002 Material Weakness - L

Programs

ALN Program Spent Major Findings
21.023 Emergency Rental Assistance Program $17.03M Yes 1
21.027 Coronavirus State and Local Fiscal Recovery Funds $15.83M Yes 0
93.563 Child Support Enforcement $1.09M Yes 0
14.218 Community Development Block Grants/entitlement Grants $618,700 Yes 0
16.575 Crime Victim Assistance $252,376 - 0
16.741 Dna Backlog Reduction Program $193,284 - 0
16.922 Equitable Sharing Program $149,208 - 0
97.067 Homeland Security Grant Program $118,726 - 0
16.588 Violence Against Women Formula Grants $118,029 - 0
16.585 Drug Court Discretionary Grant Program $108,062 - 0
97.042 Emergency Management Performance Grants $102,608 - 0
14.239 Home Investment Partnerships Program $100,080 - 0
97.039 Hazard Mitigation Grant $98,510 - 0
16.034 Coronavirus Emergency Supplemental Funding Program $85,518 - 0
20.616 National Priority Safety Programs $69,409 - 0
16.540 Juvenile Justice and Delinquency Prevention_allocation to States $57,139 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $39,211 - 0
20.106 Airport Improvement Program $31,920 - 0
20.205 Highway Planning and Construction $27,680 - 0
16.710 Public Safety Partnership and Community Policing Grants $21,119 - 0
16.609 Project Safe Neighborhoods $14,268 - 0
21.016 Equitable Sharing $12,348 - 0

Contacts

Name Title Type
CYMKG7G27HB3 Stacey Hamm Auditee
8035762103 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 Richland County (the “County”) under programs of the federal government for the year ended June 30, 2023. 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. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Accounting - Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. NOTE 3. INDIRECT COST RATE The County has elected not to use the 10 percent de Minimis indirect cost rate allowed under the Uniform Guidance. NOTE 4. SUBRECIPIENTS The County did not have subrecipients during the fiscal year ended June 30, 2023. NOTE 5. DISASTER GRANTS - PUBLIC ASSISTANCE PRESIDENTIAL DECLARED DISASTER (HURRICANE JOAQUIN AND HURRICANE MATTHEW) Stafford Act funds are reported when the funds are approved by the Department of Homeland Security (DHS)/FEMA. Accordingly, $98,510 included in the Schedule were costs incurred in a previous fiscal year. De Minimis Rate Used: N Rate Explanation: The County has elected not to use the 10 percent de Minimis indirect cost rate allowed under the Uniform Guidance. NOTE 1. BASIS OF PRESENTATION The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of Richland County (the “County”) under programs of the federal government for the year ended June 30, 2023. 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 Richland County (the “County”) under programs of the federal government for the year ended June 30, 2023. 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. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Accounting - Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. NOTE 3. INDIRECT COST RATE The County has elected not to use the 10 percent de Minimis indirect cost rate allowed under the Uniform Guidance. NOTE 4. SUBRECIPIENTS The County did not have subrecipients during the fiscal year ended June 30, 2023. NOTE 5. DISASTER GRANTS - PUBLIC ASSISTANCE PRESIDENTIAL DECLARED DISASTER (HURRICANE JOAQUIN AND HURRICANE MATTHEW) Stafford Act funds are reported when the funds are approved by the Department of Homeland Security (DHS)/FEMA. Accordingly, $98,510 included in the Schedule were costs incurred in a previous fiscal year. De Minimis Rate Used: N Rate Explanation: The County has elected not to use the 10 percent de Minimis indirect cost rate allowed under the Uniform Guidance. NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Accounting - Expenditures reported on the Schedule are reported on the modified accrual basis of accounting.
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 Richland County (the “County”) under programs of the federal government for the year ended June 30, 2023. 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. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Accounting - Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. NOTE 3. INDIRECT COST RATE The County has elected not to use the 10 percent de Minimis indirect cost rate allowed under the Uniform Guidance. NOTE 4. SUBRECIPIENTS The County did not have subrecipients during the fiscal year ended June 30, 2023. NOTE 5. DISASTER GRANTS - PUBLIC ASSISTANCE PRESIDENTIAL DECLARED DISASTER (HURRICANE JOAQUIN AND HURRICANE MATTHEW) Stafford Act funds are reported when the funds are approved by the Department of Homeland Security (DHS)/FEMA. Accordingly, $98,510 included in the Schedule were costs incurred in a previous fiscal year. De Minimis Rate Used: N Rate Explanation: The County has elected not to use the 10 percent de Minimis indirect cost rate allowed under the Uniform Guidance. NOTE 3. INDIRECT COST RATE The County has elected not to use the 10 percent de Minimis indirect cost rate allowed under the Uniform Guidance.
Title: 4 Accounting Policies: NOTE 1. BASIS OF PRESENTATION The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of Richland County (the “County”) under programs of the federal government for the year ended June 30, 2023. 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. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Accounting - Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. NOTE 3. INDIRECT COST RATE The County has elected not to use the 10 percent de Minimis indirect cost rate allowed under the Uniform Guidance. NOTE 4. SUBRECIPIENTS The County did not have subrecipients during the fiscal year ended June 30, 2023. NOTE 5. DISASTER GRANTS - PUBLIC ASSISTANCE PRESIDENTIAL DECLARED DISASTER (HURRICANE JOAQUIN AND HURRICANE MATTHEW) Stafford Act funds are reported when the funds are approved by the Department of Homeland Security (DHS)/FEMA. Accordingly, $98,510 included in the Schedule were costs incurred in a previous fiscal year. De Minimis Rate Used: N Rate Explanation: The County has elected not to use the 10 percent de Minimis indirect cost rate allowed under the Uniform Guidance. NOTE 4. SUBRECIPIENTS The County did not have subrecipients during the fiscal year ended June 30, 2023.
Title: 5 Accounting Policies: NOTE 1. BASIS OF PRESENTATION The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of Richland County (the “County”) under programs of the federal government for the year ended June 30, 2023. 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. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Accounting - Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. NOTE 3. INDIRECT COST RATE The County has elected not to use the 10 percent de Minimis indirect cost rate allowed under the Uniform Guidance. NOTE 4. SUBRECIPIENTS The County did not have subrecipients during the fiscal year ended June 30, 2023. NOTE 5. DISASTER GRANTS - PUBLIC ASSISTANCE PRESIDENTIAL DECLARED DISASTER (HURRICANE JOAQUIN AND HURRICANE MATTHEW) Stafford Act funds are reported when the funds are approved by the Department of Homeland Security (DHS)/FEMA. Accordingly, $98,510 included in the Schedule were costs incurred in a previous fiscal year. De Minimis Rate Used: N Rate Explanation: The County has elected not to use the 10 percent de Minimis indirect cost rate allowed under the Uniform Guidance. NOTE 5. DISASTER GRANTS - PUBLIC ASSISTANCE PRESIDENTIAL DECLARED DISASTER (HURRICANE JOAQUIN AND HURRICANE MATTHEW) Stafford Act funds are reported when the funds are approved by the Department of Homeland Security (DHS)/FEMA. Accordingly, $98,510 included in the Schedule were costs incurred in a previous fiscal year.

Finding Details

Finding 2023-002
2023-002 - Submission of ERA Compliance Reports and Final ERA 1 Closeout Report Assistance Listing # 21.023 Emergency Rental Assistance Program Award Year: 2023 Criteria: The U.S. Department of Treasury requires Emergency Rental Assistance Program recipients to submit quarterly Compliance Reports and the Final Closeout Report for ERAP 1 by the submission deadline. Condition: In 4 out of 7 instances for the year ended June 30, 2023, the County failed to submit the required reports within the required timeframe. The County also failed to submit the Final ERAP 1 Closeout Report within the required timeframe. Context: We addressed the matter with County management who are aware of the reporting requirements to submit the quarterly compliance and final closeout reports to the U.S. Treasury by the submission deadline. Effect: Failure to properly review and adhere to the policies and procedures can lead to noncompliance and the misappropriation of federal funds that are not detected during the normal course of business. Cause: Management oversight. Recommendation: We recommend the County review and update its policies and procedures to ensure all required reports are submitted to the U.S. Treasury in a timely manner. Views of Responsible Officials: Management agrees and has developed plans to address the issue. See Management’s Corrective Action Plan.
Finding 2023-002
2023-002 - Submission of ERA Compliance Reports and Final ERA 1 Closeout Report Assistance Listing # 21.023 Emergency Rental Assistance Program Award Year: 2023 Criteria: The U.S. Department of Treasury requires Emergency Rental Assistance Program recipients to submit quarterly Compliance Reports and the Final Closeout Report for ERAP 1 by the submission deadline. Condition: In 4 out of 7 instances for the year ended June 30, 2023, the County failed to submit the required reports within the required timeframe. The County also failed to submit the Final ERAP 1 Closeout Report within the required timeframe. Context: We addressed the matter with County management who are aware of the reporting requirements to submit the quarterly compliance and final closeout reports to the U.S. Treasury by the submission deadline. Effect: Failure to properly review and adhere to the policies and procedures can lead to noncompliance and the misappropriation of federal funds that are not detected during the normal course of business. Cause: Management oversight. Recommendation: We recommend the County review and update its policies and procedures to ensure all required reports are submitted to the U.S. Treasury in a timely manner. Views of Responsible Officials: Management agrees and has developed plans to address the issue. See Management’s Corrective Action Plan.