Audit 299764

FY End
2023-06-30
Total Expended
$7.17M
Findings
20
Programs
21
Year: 2023 Accepted: 2024-03-28

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
387692 2023-003 Significant Deficiency - B
387693 2023-003 Significant Deficiency - B
387694 2023-003 Significant Deficiency - B
387695 2023-003 Significant Deficiency - B
387696 2023-003 Significant Deficiency - B
387697 2023-004 Significant Deficiency - H
387698 2023-004 Significant Deficiency - H
387699 2023-004 Significant Deficiency - H
387700 2023-004 Significant Deficiency - H
387701 2023-004 Significant Deficiency - H
964134 2023-003 Significant Deficiency - B
964135 2023-003 Significant Deficiency - B
964136 2023-003 Significant Deficiency - B
964137 2023-003 Significant Deficiency - B
964138 2023-003 Significant Deficiency - B
964139 2023-004 Significant Deficiency - H
964140 2023-004 Significant Deficiency - H
964141 2023-004 Significant Deficiency - H
964142 2023-004 Significant Deficiency - H
964143 2023-004 Significant Deficiency - H

Contacts

Name Title Type
FKB5NLF42L15 Allison Cantrell Auditee
8645963629 Andrew Coleman Auditor
No contacts on file

Notes to SEFA

Accounting Policies: BASIS OF PRESENTATION: The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) presents the activity of all federal award programs of Spartanburg County, South Carolina (the “County”) for the year ended June 30, 2023. Expenditures for federal financial assistance awarded directly from federal agencies, as well as those passed through other government agencies, are included on the Schedule. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (“Uniform Guidance”). BASIS OF ACCOUNTING: The accompanying Schedule is presented using the modified accrual basis of accounting, which is described in the notes to the County’s financial statements. RELATIONSHIP TO THE FINANCIAL STATEMENTS: Federal award expenditures are reported in the County’s financial statements generally as expenditures in the County’s General Fund, Stimulus Fund and special revenue funds. MATCHING COSTS: Matching costs (i.e., the non-federal share of certain program costs) are not included in the accompanying Schedule. De Minimis Rate Used: Y Rate Explanation: The County has elected to use the 10-percent de minimus indirect cost rate allowed under the Uniform Guidance.

Finding Details

CONDITION: It was noted that the County was not always following its payroll policies and procedures. During our testing we noted several instances where a timesheet was not properly reviewed and two instances where the timesheet did not support the amounts charged to the program. CRITERIA: All payroll charged to the CDBG program should be supported by properly approved timesheets and should support the time that is being spent on the program. CONTEXT, CAUSE, AND EFFECT: While performing our testing we noted that there was a lack of review and or approval for Supervisor timesheets and one instance of a timesheet missing a supervisors approval. It was also noted that two time sheets did not tie to the amount charged to the CDBG program. The County was not having the supervisor timesheets reviewed and was not verifying that all time charged to the CDBG program was keyed in correctly. RECOMMENDATION: We recommend that the County follow its internal control policies and procedures. RESPONSE: The County agrees with this finding and will adhere to the corrective action plan on page 18.
CONDITION: It was noted that the County was not always following its payroll policies and procedures. During our testing we noted several instances where a timesheet was not properly reviewed and two instances where the timesheet did not support the amounts charged to the program. CRITERIA: All payroll charged to the CDBG program should be supported by properly approved timesheets and should support the time that is being spent on the program. CONTEXT, CAUSE, AND EFFECT: While performing our testing we noted that there was a lack of review and or approval for Supervisor timesheets and one instance of a timesheet missing a supervisors approval. It was also noted that two time sheets did not tie to the amount charged to the CDBG program. The County was not having the supervisor timesheets reviewed and was not verifying that all time charged to the CDBG program was keyed in correctly. RECOMMENDATION: We recommend that the County follow its internal control policies and procedures. RESPONSE: The County agrees with this finding and will adhere to the corrective action plan on page 18.
CONDITION: It was noted that the County was not always following its payroll policies and procedures. During our testing we noted several instances where a timesheet was not properly reviewed and two instances where the timesheet did not support the amounts charged to the program. CRITERIA: All payroll charged to the CDBG program should be supported by properly approved timesheets and should support the time that is being spent on the program. CONTEXT, CAUSE, AND EFFECT: While performing our testing we noted that there was a lack of review and or approval for Supervisor timesheets and one instance of a timesheet missing a supervisors approval. It was also noted that two time sheets did not tie to the amount charged to the CDBG program. The County was not having the supervisor timesheets reviewed and was not verifying that all time charged to the CDBG program was keyed in correctly. RECOMMENDATION: We recommend that the County follow its internal control policies and procedures. RESPONSE: The County agrees with this finding and will adhere to the corrective action plan on page 18.
CONDITION: It was noted that the County was not always following its payroll policies and procedures. During our testing we noted several instances where a timesheet was not properly reviewed and two instances where the timesheet did not support the amounts charged to the program. CRITERIA: All payroll charged to the CDBG program should be supported by properly approved timesheets and should support the time that is being spent on the program. CONTEXT, CAUSE, AND EFFECT: While performing our testing we noted that there was a lack of review and or approval for Supervisor timesheets and one instance of a timesheet missing a supervisors approval. It was also noted that two time sheets did not tie to the amount charged to the CDBG program. The County was not having the supervisor timesheets reviewed and was not verifying that all time charged to the CDBG program was keyed in correctly. RECOMMENDATION: We recommend that the County follow its internal control policies and procedures. RESPONSE: The County agrees with this finding and will adhere to the corrective action plan on page 18.
CONDITION: It was noted that the County was not always following its payroll policies and procedures. During our testing we noted several instances where a timesheet was not properly reviewed and two instances where the timesheet did not support the amounts charged to the program. CRITERIA: All payroll charged to the CDBG program should be supported by properly approved timesheets and should support the time that is being spent on the program. CONTEXT, CAUSE, AND EFFECT: While performing our testing we noted that there was a lack of review and or approval for Supervisor timesheets and one instance of a timesheet missing a supervisors approval. It was also noted that two time sheets did not tie to the amount charged to the CDBG program. The County was not having the supervisor timesheets reviewed and was not verifying that all time charged to the CDBG program was keyed in correctly. RECOMMENDATION: We recommend that the County follow its internal control policies and procedures. RESPONSE: The County agrees with this finding and will adhere to the corrective action plan on page 18.
CONDITION: The County did not meet the timely expenditure requirement. CRITERIA: The County should maintain a timeliness ratio of 1.5% as of the annual report. CONTEXT, CAUSE, AND EFFECT: We noted during our review of CDBG program that the County had a timeliness ratio of 1.96%. RECOMMENDATION: We recommend that the County adhere to the period of performance requirements of the CDBG program. RESPONSE: The County agrees with this finding and will adhere to the corrective action plan on page 19.
CONDITION: The County did not meet the timely expenditure requirement. CRITERIA: The County should maintain a timeliness ratio of 1.5% as of the annual report. CONTEXT, CAUSE, AND EFFECT: We noted during our review of CDBG program that the County had a timeliness ratio of 1.96%. RECOMMENDATION: We recommend that the County adhere to the period of performance requirements of the CDBG program. RESPONSE: The County agrees with this finding and will adhere to the corrective action plan on page 19.
CONDITION: The County did not meet the timely expenditure requirement. CRITERIA: The County should maintain a timeliness ratio of 1.5% as of the annual report. CONTEXT, CAUSE, AND EFFECT: We noted during our review of CDBG program that the County had a timeliness ratio of 1.96%. RECOMMENDATION: We recommend that the County adhere to the period of performance requirements of the CDBG program. RESPONSE: The County agrees with this finding and will adhere to the corrective action plan on page 19.
CONDITION: The County did not meet the timely expenditure requirement. CRITERIA: The County should maintain a timeliness ratio of 1.5% as of the annual report. CONTEXT, CAUSE, AND EFFECT: We noted during our review of CDBG program that the County had a timeliness ratio of 1.96%. RECOMMENDATION: We recommend that the County adhere to the period of performance requirements of the CDBG program. RESPONSE: The County agrees with this finding and will adhere to the corrective action plan on page 19.
CONDITION: The County did not meet the timely expenditure requirement. CRITERIA: The County should maintain a timeliness ratio of 1.5% as of the annual report. CONTEXT, CAUSE, AND EFFECT: We noted during our review of CDBG program that the County had a timeliness ratio of 1.96%. RECOMMENDATION: We recommend that the County adhere to the period of performance requirements of the CDBG program. RESPONSE: The County agrees with this finding and will adhere to the corrective action plan on page 19.
CONDITION: It was noted that the County was not always following its payroll policies and procedures. During our testing we noted several instances where a timesheet was not properly reviewed and two instances where the timesheet did not support the amounts charged to the program. CRITERIA: All payroll charged to the CDBG program should be supported by properly approved timesheets and should support the time that is being spent on the program. CONTEXT, CAUSE, AND EFFECT: While performing our testing we noted that there was a lack of review and or approval for Supervisor timesheets and one instance of a timesheet missing a supervisors approval. It was also noted that two time sheets did not tie to the amount charged to the CDBG program. The County was not having the supervisor timesheets reviewed and was not verifying that all time charged to the CDBG program was keyed in correctly. RECOMMENDATION: We recommend that the County follow its internal control policies and procedures. RESPONSE: The County agrees with this finding and will adhere to the corrective action plan on page 18.
CONDITION: It was noted that the County was not always following its payroll policies and procedures. During our testing we noted several instances where a timesheet was not properly reviewed and two instances where the timesheet did not support the amounts charged to the program. CRITERIA: All payroll charged to the CDBG program should be supported by properly approved timesheets and should support the time that is being spent on the program. CONTEXT, CAUSE, AND EFFECT: While performing our testing we noted that there was a lack of review and or approval for Supervisor timesheets and one instance of a timesheet missing a supervisors approval. It was also noted that two time sheets did not tie to the amount charged to the CDBG program. The County was not having the supervisor timesheets reviewed and was not verifying that all time charged to the CDBG program was keyed in correctly. RECOMMENDATION: We recommend that the County follow its internal control policies and procedures. RESPONSE: The County agrees with this finding and will adhere to the corrective action plan on page 18.
CONDITION: It was noted that the County was not always following its payroll policies and procedures. During our testing we noted several instances where a timesheet was not properly reviewed and two instances where the timesheet did not support the amounts charged to the program. CRITERIA: All payroll charged to the CDBG program should be supported by properly approved timesheets and should support the time that is being spent on the program. CONTEXT, CAUSE, AND EFFECT: While performing our testing we noted that there was a lack of review and or approval for Supervisor timesheets and one instance of a timesheet missing a supervisors approval. It was also noted that two time sheets did not tie to the amount charged to the CDBG program. The County was not having the supervisor timesheets reviewed and was not verifying that all time charged to the CDBG program was keyed in correctly. RECOMMENDATION: We recommend that the County follow its internal control policies and procedures. RESPONSE: The County agrees with this finding and will adhere to the corrective action plan on page 18.
CONDITION: It was noted that the County was not always following its payroll policies and procedures. During our testing we noted several instances where a timesheet was not properly reviewed and two instances where the timesheet did not support the amounts charged to the program. CRITERIA: All payroll charged to the CDBG program should be supported by properly approved timesheets and should support the time that is being spent on the program. CONTEXT, CAUSE, AND EFFECT: While performing our testing we noted that there was a lack of review and or approval for Supervisor timesheets and one instance of a timesheet missing a supervisors approval. It was also noted that two time sheets did not tie to the amount charged to the CDBG program. The County was not having the supervisor timesheets reviewed and was not verifying that all time charged to the CDBG program was keyed in correctly. RECOMMENDATION: We recommend that the County follow its internal control policies and procedures. RESPONSE: The County agrees with this finding and will adhere to the corrective action plan on page 18.
CONDITION: It was noted that the County was not always following its payroll policies and procedures. During our testing we noted several instances where a timesheet was not properly reviewed and two instances where the timesheet did not support the amounts charged to the program. CRITERIA: All payroll charged to the CDBG program should be supported by properly approved timesheets and should support the time that is being spent on the program. CONTEXT, CAUSE, AND EFFECT: While performing our testing we noted that there was a lack of review and or approval for Supervisor timesheets and one instance of a timesheet missing a supervisors approval. It was also noted that two time sheets did not tie to the amount charged to the CDBG program. The County was not having the supervisor timesheets reviewed and was not verifying that all time charged to the CDBG program was keyed in correctly. RECOMMENDATION: We recommend that the County follow its internal control policies and procedures. RESPONSE: The County agrees with this finding and will adhere to the corrective action plan on page 18.
CONDITION: The County did not meet the timely expenditure requirement. CRITERIA: The County should maintain a timeliness ratio of 1.5% as of the annual report. CONTEXT, CAUSE, AND EFFECT: We noted during our review of CDBG program that the County had a timeliness ratio of 1.96%. RECOMMENDATION: We recommend that the County adhere to the period of performance requirements of the CDBG program. RESPONSE: The County agrees with this finding and will adhere to the corrective action plan on page 19.
CONDITION: The County did not meet the timely expenditure requirement. CRITERIA: The County should maintain a timeliness ratio of 1.5% as of the annual report. CONTEXT, CAUSE, AND EFFECT: We noted during our review of CDBG program that the County had a timeliness ratio of 1.96%. RECOMMENDATION: We recommend that the County adhere to the period of performance requirements of the CDBG program. RESPONSE: The County agrees with this finding and will adhere to the corrective action plan on page 19.
CONDITION: The County did not meet the timely expenditure requirement. CRITERIA: The County should maintain a timeliness ratio of 1.5% as of the annual report. CONTEXT, CAUSE, AND EFFECT: We noted during our review of CDBG program that the County had a timeliness ratio of 1.96%. RECOMMENDATION: We recommend that the County adhere to the period of performance requirements of the CDBG program. RESPONSE: The County agrees with this finding and will adhere to the corrective action plan on page 19.
CONDITION: The County did not meet the timely expenditure requirement. CRITERIA: The County should maintain a timeliness ratio of 1.5% as of the annual report. CONTEXT, CAUSE, AND EFFECT: We noted during our review of CDBG program that the County had a timeliness ratio of 1.96%. RECOMMENDATION: We recommend that the County adhere to the period of performance requirements of the CDBG program. RESPONSE: The County agrees with this finding and will adhere to the corrective action plan on page 19.
CONDITION: The County did not meet the timely expenditure requirement. CRITERIA: The County should maintain a timeliness ratio of 1.5% as of the annual report. CONTEXT, CAUSE, AND EFFECT: We noted during our review of CDBG program that the County had a timeliness ratio of 1.96%. RECOMMENDATION: We recommend that the County adhere to the period of performance requirements of the CDBG program. RESPONSE: The County agrees with this finding and will adhere to the corrective action plan on page 19.