FAC Explorer

Audit 316003

FY End
2023-06-30
Total Expended
$2.85M
Findings
30
Programs
5
Organization: City of Dillon (SC)
Year: 2023 Accepted: 2024-07-26
Auditor: Kenneth Cobb & Company PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
479469 2023-001 Significant Deficiency Yes P
479470 2023-001 Significant Deficiency Yes P
479471 2023-001 Significant Deficiency Yes P
479472 2023-001 Significant Deficiency Yes P
479473 2023-001 Significant Deficiency Yes P
479474 2023-002 Significant Deficiency Yes P
479475 2023-002 Significant Deficiency Yes P
479476 2023-002 Significant Deficiency Yes P
479477 2023-002 Significant Deficiency Yes P
479478 2023-002 Significant Deficiency Yes P
479479 2023-003 Significant Deficiency - H
479480 2023-003 Significant Deficiency - H
479481 2023-003 Significant Deficiency - H
479482 2023-003 Significant Deficiency - H
479483 2023-003 Significant Deficiency - H
1055911 2023-001 Significant Deficiency Yes P
1055912 2023-001 Significant Deficiency Yes P
1055913 2023-001 Significant Deficiency Yes P
1055914 2023-001 Significant Deficiency Yes P
1055915 2023-001 Significant Deficiency Yes P
1055916 2023-002 Significant Deficiency Yes P
1055917 2023-002 Significant Deficiency Yes P
1055918 2023-002 Significant Deficiency Yes P
1055919 2023-002 Significant Deficiency Yes P
1055920 2023-002 Significant Deficiency Yes P
1055921 2023-003 Significant Deficiency - H
1055922 2023-003 Significant Deficiency - H
1055923 2023-003 Significant Deficiency - H
1055924 2023-003 Significant Deficiency - H
1055925 2023-003 Significant Deficiency - H

Programs

ALN Program Spent Major Findings
66.458 Capitalization Grants for Clean Water State Revolving Funds $1.45M Yes 3
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $702,103 - 3
21.027 Coronavirus State and Local Fiscal Recovery Funds $627,355 - 3
16.738 Edward Byrne Memorial Justice Assistance Grant Program $59,049 - 3
16.034 Coronavirus Emergency Supplemental Funding Program $10,440 - 3

Contacts

Name Title Type
DRQ8FDH5DKM5 Janet W. Bethea Auditee
8437740040 Smith Brooks Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the City of Dillon 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 Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the City of Dillon, it is not intended to and does not present the financial position, changes in net position, cash flows of the City of Dillon. Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost prinicples contained in the Uniform Guidance and/or OMB Circular A-87, Cost Principles for State, Local, and Indian Tribal Governments, wherein certain types of expenditurea are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The City had no indirect costs.

Finding Details

Finding 2023-001
The City does not prepare ts annual financial statements or note disclosures. The City's staff, work with the auditor in the preparation and subsequently reviews and approves the financial statements and note disclosures before issuance.
Finding 2023-001
The City does not prepare ts annual financial statements or note disclosures. The City's staff, work with the auditor in the preparation and subsequently reviews and approves the financial statements and note disclosures before issuance.
Finding 2023-001
The City does not prepare ts annual financial statements or note disclosures. The City's staff, work with the auditor in the preparation and subsequently reviews and approves the financial statements and note disclosures before issuance.
Finding 2023-001
The City does not prepare ts annual financial statements or note disclosures. The City's staff, work with the auditor in the preparation and subsequently reviews and approves the financial statements and note disclosures before issuance.
Finding 2023-001
The City does not prepare ts annual financial statements or note disclosures. The City's staff, work with the auditor in the preparation and subsequently reviews and approves the financial statements and note disclosures before issuance.
Finding 2023-002
Due to a small staff size the city does not have complete segregation of duties.
Finding 2023-002
Due to a small staff size the city does not have complete segregation of duties.
Finding 2023-002
Due to a small staff size the city does not have complete segregation of duties.
Finding 2023-002
Due to a small staff size the city does not have complete segregation of duties.
Finding 2023-002
Due to a small staff size the city does not have complete segregation of duties.
Finding 2023-003
Equipment was purchased during the year ending June 30, 2022 totaling $113,641. The City applied for a $60,400 grant thru the USDA to be used towards the quipment purchased. This $60,400 was received by the City in August, 2022. However, the City did not record a receivale for this $60,400 as of June 30, 2022. Had this $60,400 been recorded as of June 30, 2022 the City would have met the filing threshold to have a Single Audit performed.
Finding 2023-003
Equipment was purchased during the year ending June 30, 2022 totaling $113,641. The City applied for a $60,400 grant thru the USDA to be used towards the quipment purchased. This $60,400 was received by the City in August, 2022. However, the City did not record a receivale for this $60,400 as of June 30, 2022. Had this $60,400 been recorded as of June 30, 2022 the City would have met the filing threshold to have a Single Audit performed.
Finding 2023-003
Equipment was purchased during the year ending June 30, 2022 totaling $113,641. The City applied for a $60,400 grant thru the USDA to be used towards the quipment purchased. This $60,400 was received by the City in August, 2022. However, the City did not record a receivale for this $60,400 as of June 30, 2022. Had this $60,400 been recorded as of June 30, 2022 the City would have met the filing threshold to have a Single Audit performed.
Finding 2023-003
Equipment was purchased during the year ending June 30, 2022 totaling $113,641. The City applied for a $60,400 grant thru the USDA to be used towards the quipment purchased. This $60,400 was received by the City in August, 2022. However, the City did not record a receivale for this $60,400 as of June 30, 2022. Had this $60,400 been recorded as of June 30, 2022 the City would have met the filing threshold to have a Single Audit performed.
Finding 2023-003
Equipment was purchased during the year ending June 30, 2022 totaling $113,641. The City applied for a $60,400 grant thru the USDA to be used towards the quipment purchased. This $60,400 was received by the City in August, 2022. However, the City did not record a receivale for this $60,400 as of June 30, 2022. Had this $60,400 been recorded as of June 30, 2022 the City would have met the filing threshold to have a Single Audit performed.
Finding 2023-001
The City does not prepare ts annual financial statements or note disclosures. The City's staff, work with the auditor in the preparation and subsequently reviews and approves the financial statements and note disclosures before issuance.
Finding 2023-001
The City does not prepare ts annual financial statements or note disclosures. The City's staff, work with the auditor in the preparation and subsequently reviews and approves the financial statements and note disclosures before issuance.
Finding 2023-001
The City does not prepare ts annual financial statements or note disclosures. The City's staff, work with the auditor in the preparation and subsequently reviews and approves the financial statements and note disclosures before issuance.
Finding 2023-001
The City does not prepare ts annual financial statements or note disclosures. The City's staff, work with the auditor in the preparation and subsequently reviews and approves the financial statements and note disclosures before issuance.
Finding 2023-001
The City does not prepare ts annual financial statements or note disclosures. The City's staff, work with the auditor in the preparation and subsequently reviews and approves the financial statements and note disclosures before issuance.
Finding 2023-002
Due to a small staff size the city does not have complete segregation of duties.
Finding 2023-002
Due to a small staff size the city does not have complete segregation of duties.
Finding 2023-002
Due to a small staff size the city does not have complete segregation of duties.
Finding 2023-002
Due to a small staff size the city does not have complete segregation of duties.
Finding 2023-002
Due to a small staff size the city does not have complete segregation of duties.
Finding 2023-003
Equipment was purchased during the year ending June 30, 2022 totaling $113,641. The City applied for a $60,400 grant thru the USDA to be used towards the quipment purchased. This $60,400 was received by the City in August, 2022. However, the City did not record a receivale for this $60,400 as of June 30, 2022. Had this $60,400 been recorded as of June 30, 2022 the City would have met the filing threshold to have a Single Audit performed.
Finding 2023-003
Equipment was purchased during the year ending June 30, 2022 totaling $113,641. The City applied for a $60,400 grant thru the USDA to be used towards the quipment purchased. This $60,400 was received by the City in August, 2022. However, the City did not record a receivale for this $60,400 as of June 30, 2022. Had this $60,400 been recorded as of June 30, 2022 the City would have met the filing threshold to have a Single Audit performed.
Finding 2023-003
Equipment was purchased during the year ending June 30, 2022 totaling $113,641. The City applied for a $60,400 grant thru the USDA to be used towards the quipment purchased. This $60,400 was received by the City in August, 2022. However, the City did not record a receivale for this $60,400 as of June 30, 2022. Had this $60,400 been recorded as of June 30, 2022 the City would have met the filing threshold to have a Single Audit performed.
Finding 2023-003
Equipment was purchased during the year ending June 30, 2022 totaling $113,641. The City applied for a $60,400 grant thru the USDA to be used towards the quipment purchased. This $60,400 was received by the City in August, 2022. However, the City did not record a receivale for this $60,400 as of June 30, 2022. Had this $60,400 been recorded as of June 30, 2022 the City would have met the filing threshold to have a Single Audit performed.
Finding 2023-003
Equipment was purchased during the year ending June 30, 2022 totaling $113,641. The City applied for a $60,400 grant thru the USDA to be used towards the quipment purchased. This $60,400 was received by the City in August, 2022. However, the City did not record a receivale for this $60,400 as of June 30, 2022. Had this $60,400 been recorded as of June 30, 2022 the City would have met the filing threshold to have a Single Audit performed.