FAC Explorer

Audit 332240

FY End
2024-06-30
Total Expended
$3.96M
Findings
8
Programs
11
Organization: City of Greenville (SC)
Year: 2024 Accepted: 2024-12-12
Auditor: Greene Finney Cauley LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
514042 2024-002 Significant Deficiency - L
514043 2024-002 Significant Deficiency - L
514044 2024-002 Significant Deficiency - L
514045 2024-002 Significant Deficiency - L
1090484 2024-002 Significant Deficiency - L
1090485 2024-002 Significant Deficiency - L
1090486 2024-002 Significant Deficiency - L
1090487 2024-002 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
14.241 Housing Opportunities for Persons with Aids $689,188 - 0
16.922 Equitable Sharing Program $592,147 - 0
15.916 Outdoor Recreation Acquisition, Development and Planning $500,000 - 0
14.218 Community Development Block Grants/entitlement Grants $403,359 Yes 1
20.219 Recreational Trails Program $100,000 - 0
21.016 Equitable Sharing $50,000 - 0
14.239 Home Investment Partnerships Program $31,962 - 0
97.067 Homeland Security Grant Program $27,054 - 0
16.710 Public Safety Partnership and Community Policing Grants $25,410 - 0
16.607 Bulletproof Vest Partnership Program $18,703 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $1,921 - 0

Contacts

Name Title Type
JZDRQPPZCAJ8 James Kennedy Auditee
8642989348 Larry Finney Auditor
No contacts on file

Notes to SEFA

Accounting Policies: GENERAL: The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) presents the activity of all federal award programs of the City of Greenville, South Carolina (the “City”) for the year ended June 30, 2024. Expenditures for federal financial assistance awarded directly from the federal agencies, as well as those passed through other government agencies, are included on the Schedule. BASIS OF ACCOUNTING: The accompanying Schedule is presented using the modified accrual basis of accounting, which is described in the notes to the City’s financial statements. RELATIONSHIP TO THE FINANCIAL STATEMENTS: Federal award expenditures are reported in the City’s financial statements as expenditures and debt (Section 108 HUD Loan) in the special revenue funds for all federal programs except the rental rehabilitation program. Expenditures for the rental rehabilitation program are reported only if the rehabilitation loans are considered uncollectible. The disbursements for this program are reflected as rehabilitation loans receivable in the Statement of Net Position. Rehabilitation loans receivable outstanding at June 30, 2024 for this program totaled $83,930. 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: N Rate Explanation: The City has elected not to use the 10-percent de minims indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2024-002
CONDITION: We tested the annual PR-26 and quarterly PR-29 CDBG financial reporting forms at the City to ensure the City was correctly preparing and submitting these forms to the US Department of Housing and Urban Development (“HUD”). During our testing we noted numerous discrepancies where the City’s fiscal year 2024 forms did not tie to prior year information or to other information provided during our testing. CRITERIA, CONTEXT AND EFFECT: The City must submit the annual PR-26 and quarterly PR-29 forms to HUD. These forms are relied on to ensure the City meets certain spending requirements and that the City doesn’t retain too much in carryover funds. CAUSE: The City did not have proper internal controls in place to make sure these reports were being properly reviewed to ensure amounts reported were accurate and complete. RECOMMENDATION: We would encourage the City Office of Management and Budget to work with the CDBG department to ensure the PR-26 and PR-29 financial reporting forms are accurate and complete. RESPONSE: The City agrees with this finding and will adhere to the corrective action plan on page 195 in this report.
Finding 2024-002
CONDITION: We tested the annual PR-26 and quarterly PR-29 CDBG financial reporting forms at the City to ensure the City was correctly preparing and submitting these forms to the US Department of Housing and Urban Development (“HUD”). During our testing we noted numerous discrepancies where the City’s fiscal year 2024 forms did not tie to prior year information or to other information provided during our testing. CRITERIA, CONTEXT AND EFFECT: The City must submit the annual PR-26 and quarterly PR-29 forms to HUD. These forms are relied on to ensure the City meets certain spending requirements and that the City doesn’t retain too much in carryover funds. CAUSE: The City did not have proper internal controls in place to make sure these reports were being properly reviewed to ensure amounts reported were accurate and complete. RECOMMENDATION: We would encourage the City Office of Management and Budget to work with the CDBG department to ensure the PR-26 and PR-29 financial reporting forms are accurate and complete. RESPONSE: The City agrees with this finding and will adhere to the corrective action plan on page 195 in this report.
Finding 2024-002
CONDITION: We tested the annual PR-26 and quarterly PR-29 CDBG financial reporting forms at the City to ensure the City was correctly preparing and submitting these forms to the US Department of Housing and Urban Development (“HUD”). During our testing we noted numerous discrepancies where the City’s fiscal year 2024 forms did not tie to prior year information or to other information provided during our testing. CRITERIA, CONTEXT AND EFFECT: The City must submit the annual PR-26 and quarterly PR-29 forms to HUD. These forms are relied on to ensure the City meets certain spending requirements and that the City doesn’t retain too much in carryover funds. CAUSE: The City did not have proper internal controls in place to make sure these reports were being properly reviewed to ensure amounts reported were accurate and complete. RECOMMENDATION: We would encourage the City Office of Management and Budget to work with the CDBG department to ensure the PR-26 and PR-29 financial reporting forms are accurate and complete. RESPONSE: The City agrees with this finding and will adhere to the corrective action plan on page 195 in this report.
Finding 2024-002
CONDITION: We tested the annual PR-26 and quarterly PR-29 CDBG financial reporting forms at the City to ensure the City was correctly preparing and submitting these forms to the US Department of Housing and Urban Development (“HUD”). During our testing we noted numerous discrepancies where the City’s fiscal year 2024 forms did not tie to prior year information or to other information provided during our testing. CRITERIA, CONTEXT AND EFFECT: The City must submit the annual PR-26 and quarterly PR-29 forms to HUD. These forms are relied on to ensure the City meets certain spending requirements and that the City doesn’t retain too much in carryover funds. CAUSE: The City did not have proper internal controls in place to make sure these reports were being properly reviewed to ensure amounts reported were accurate and complete. RECOMMENDATION: We would encourage the City Office of Management and Budget to work with the CDBG department to ensure the PR-26 and PR-29 financial reporting forms are accurate and complete. RESPONSE: The City agrees with this finding and will adhere to the corrective action plan on page 195 in this report.
Finding 2024-002
CONDITION: We tested the annual PR-26 and quarterly PR-29 CDBG financial reporting forms at the City to ensure the City was correctly preparing and submitting these forms to the US Department of Housing and Urban Development (“HUD”). During our testing we noted numerous discrepancies where the City’s fiscal year 2024 forms did not tie to prior year information or to other information provided during our testing. CRITERIA, CONTEXT AND EFFECT: The City must submit the annual PR-26 and quarterly PR-29 forms to HUD. These forms are relied on to ensure the City meets certain spending requirements and that the City doesn’t retain too much in carryover funds. CAUSE: The City did not have proper internal controls in place to make sure these reports were being properly reviewed to ensure amounts reported were accurate and complete. RECOMMENDATION: We would encourage the City Office of Management and Budget to work with the CDBG department to ensure the PR-26 and PR-29 financial reporting forms are accurate and complete. RESPONSE: The City agrees with this finding and will adhere to the corrective action plan on page 195 in this report.
Finding 2024-002
CONDITION: We tested the annual PR-26 and quarterly PR-29 CDBG financial reporting forms at the City to ensure the City was correctly preparing and submitting these forms to the US Department of Housing and Urban Development (“HUD”). During our testing we noted numerous discrepancies where the City’s fiscal year 2024 forms did not tie to prior year information or to other information provided during our testing. CRITERIA, CONTEXT AND EFFECT: The City must submit the annual PR-26 and quarterly PR-29 forms to HUD. These forms are relied on to ensure the City meets certain spending requirements and that the City doesn’t retain too much in carryover funds. CAUSE: The City did not have proper internal controls in place to make sure these reports were being properly reviewed to ensure amounts reported were accurate and complete. RECOMMENDATION: We would encourage the City Office of Management and Budget to work with the CDBG department to ensure the PR-26 and PR-29 financial reporting forms are accurate and complete. RESPONSE: The City agrees with this finding and will adhere to the corrective action plan on page 195 in this report.
Finding 2024-002
CONDITION: We tested the annual PR-26 and quarterly PR-29 CDBG financial reporting forms at the City to ensure the City was correctly preparing and submitting these forms to the US Department of Housing and Urban Development (“HUD”). During our testing we noted numerous discrepancies where the City’s fiscal year 2024 forms did not tie to prior year information or to other information provided during our testing. CRITERIA, CONTEXT AND EFFECT: The City must submit the annual PR-26 and quarterly PR-29 forms to HUD. These forms are relied on to ensure the City meets certain spending requirements and that the City doesn’t retain too much in carryover funds. CAUSE: The City did not have proper internal controls in place to make sure these reports were being properly reviewed to ensure amounts reported were accurate and complete. RECOMMENDATION: We would encourage the City Office of Management and Budget to work with the CDBG department to ensure the PR-26 and PR-29 financial reporting forms are accurate and complete. RESPONSE: The City agrees with this finding and will adhere to the corrective action plan on page 195 in this report.
Finding 2024-002
CONDITION: We tested the annual PR-26 and quarterly PR-29 CDBG financial reporting forms at the City to ensure the City was correctly preparing and submitting these forms to the US Department of Housing and Urban Development (“HUD”). During our testing we noted numerous discrepancies where the City’s fiscal year 2024 forms did not tie to prior year information or to other information provided during our testing. CRITERIA, CONTEXT AND EFFECT: The City must submit the annual PR-26 and quarterly PR-29 forms to HUD. These forms are relied on to ensure the City meets certain spending requirements and that the City doesn’t retain too much in carryover funds. CAUSE: The City did not have proper internal controls in place to make sure these reports were being properly reviewed to ensure amounts reported were accurate and complete. RECOMMENDATION: We would encourage the City Office of Management and Budget to work with the CDBG department to ensure the PR-26 and PR-29 financial reporting forms are accurate and complete. RESPONSE: The City agrees with this finding and will adhere to the corrective action plan on page 195 in this report.