FAC Explorer

Audit 333898

FY End
2024-06-30
Total Expended
$7.05M
Findings
2
Programs
10
Organization: Pickens County (SC)
Year: 2024 Accepted: 2024-12-19
Auditor: Greene Finney Cauley LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
516082 2024-002 Material Weakness - I
1092524 2024-002 Material Weakness - I

Programs

ALN Program Spent Major Findings
21.027 Covid-19 - Coronavirus State and Local Fiscal Recovery Funds $5.73M Yes 1
20.106 Airport Improvement Program, Covid-19 Airports Programs, and Infrastructure Investment and Jobs Act Programs $274,000 - 0
97.042 Emergency Management Performance Grants $66,366 - 0
93.563 Child Support Services $48,214 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $19,210 - 0
20.703 Interagency Hazardous Materials Public Sector Training and Planning Grants $19,000 - 0
97.083 Staffing for Adequate Fire and Emergency Response (safer) $10,430 - 0
16.034 Covid-19 - Coronavirus Emergency Supplemental Funding Program $7,862 - 0
16.607 Bulletproof Vest Partnership Program $4,282 - 0
45.310 Grants to States $2,000 - 0

Contacts

Name Title Type
QY1TLKD8UCB8 Ralph Guarino Auditee
8648985854 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 Pickens County, South Carolina (the “County”) 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. 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. Therefore, some amounts presented in this Schedule may differ from amounts presented in or used in the preparation of the financial statements. The non-federal share of certain program costs and loans are not included in the accompanying Schedule. 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 FINANCIAL STATEMENTS: Federal award expenditures are reported in the County’s financial statements in the special revenue funds as expenditures and in the enterprise funds primarily as expenses and as capital assets in certain cases. De Minimis Rate Used: N Rate Explanation: The County has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2024-002
CONDITION: The County did not follow its established procurement code when awarding a competitively sourced contract or when designating a sole sourced procurement. The County did not provide appropriate written notice to the vendor that was awarded a bid as required by the County’s procurement code. Also, the County did not designate a sole source procurement with a written determination as required by the County’s procurement code. CRITERIA: The County should be following its procurement policies and procedures and should be maintaining all required supporting documentation for each contract awarded and each sole source procurement. CONTEXT, CAUSE AND EFFECT: The County did not have follow its procurement code by not sending out an appropriate written notice when awarding a bid and by not designating a sole source procurement with a written determination, and thus, appropriate documentation of these procedures was not maintained. RECOMMENDATION: We recommend that the County implement procedures to ensure that they are following their procurement policies and procedures and that appropriate retention of documents is maintained to support these procedures. RESPONSE: The County agrees with this finding and will adhere to the corrective action plan on page 141 in this audit report.
Finding 2024-002
CONDITION: The County did not follow its established procurement code when awarding a competitively sourced contract or when designating a sole sourced procurement. The County did not provide appropriate written notice to the vendor that was awarded a bid as required by the County’s procurement code. Also, the County did not designate a sole source procurement with a written determination as required by the County’s procurement code. CRITERIA: The County should be following its procurement policies and procedures and should be maintaining all required supporting documentation for each contract awarded and each sole source procurement. CONTEXT, CAUSE AND EFFECT: The County did not have follow its procurement code by not sending out an appropriate written notice when awarding a bid and by not designating a sole source procurement with a written determination, and thus, appropriate documentation of these procedures was not maintained. RECOMMENDATION: We recommend that the County implement procedures to ensure that they are following their procurement policies and procedures and that appropriate retention of documents is maintained to support these procedures. RESPONSE: The County agrees with this finding and will adhere to the corrective action plan on page 141 in this audit report.