FAC Explorer

Audit 334844

FY End
2024-06-30
Total Expended
$4.60M
Findings
0
Programs
16
Organization: City of Rock Hill, South Carolina (SC)
Year: 2024 Accepted: 2024-12-27
Auditor: Mauldin & Jenkins CPAS and Advisors

Organization Exclusion Status:

Findings

No findings recorded

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.92M Yes 0
20.507 Federal Transit Formula Grants $1.09M - 0
14.218 Community Development Block Grants/entitlement Grants $526,855 - 0
66.458 Clean Water State Revolving Fund $487,541 - 0
20.205 Highway Planning and Construction $189,125 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $106,466 - 0
66.818 Brownfields Multipurpose, Assessment, Revolving Loan Fund, and Cleanup Cooperative Agreements $87,417 - 0
21.023 Emergency Rental Assistance Program $54,392 - 0
66.468 Drinking Water State Revolving Fund $50,651 - 0
20.106 Airport Improvement Program, Covid-19 Airports Programs, and Infrastructure Investment and Jobs Act Programs $18,991 - 0
16.607 Bulletproof Vest Partnership Program $16,770 - 0
15.904 Historic Preservation Fund Grants-in-Aid $13,875 - 0
97.067 Homeland Security Grant Program $13,778 - 0
16.575 Crime Victim Assistance $9,991 - 0
20.614 National Highway Traffic Safety Administration (nhtsa) Discretionary Safety Grants and Cooperative Agreements $9,696 - 0
10.727 Inflation Reduction Act Urban & Community Forestry Program $680 - 0

Contacts

Name Title Type
G37EMUQ344X5 Drew Cooper Auditee
8033297062 Grant Davis Auditor
No contacts on file

Notes to SEFA

Title: 1 Accounting Policies: NOTE 1. SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The Schedule of Expenditures of Federal Awards includes the federal grant activity of the City of Rock Hill, South Carolina (the “City”) and is prepared on the accrual basis of accounting. Program Type Determination Type A programs are defined as federal programs with federal expenditures exceeding $750,000. The threshold of $750,000 was used in distinguishing between Type A and Type B programs. Method of Major Program Selection The risk-based approach was used in the selection of federal programs to be tested as major programs. The City did not qualify as a low-risk auditee for the fiscal year ended June 30, 2024. NOTE 2. DE MINIMIS INDIRECT COST RATE The City chose not to use the ten percent de Minimis indirect cost rate for the year ended June 30, 2024. De Minimis Rate Used: N Rate Explanation: The City chose not to use the ten percent de Minimis indirect cost rate for the year ended June 30, 2024. NOTE 1. SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The Schedule of Expenditures of Federal Awards includes the federal grant activity of the City of Rock Hill, South Carolina (the “City”) and is prepared on the accrual basis of accounting. Program Type Determination Type A programs are defined as federal programs with federal expenditures exceeding $750,000. The threshold of $750,000 was used in distinguishing between Type A and Type B programs. Method of Major Program Selection The risk-based approach was used in the selection of federal programs to be tested as major programs. The City did not qualify as a low-risk auditee for the fiscal year ended June 30, 2024.
Title: 2 Accounting Policies: NOTE 1. SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The Schedule of Expenditures of Federal Awards includes the federal grant activity of the City of Rock Hill, South Carolina (the “City”) and is prepared on the accrual basis of accounting. Program Type Determination Type A programs are defined as federal programs with federal expenditures exceeding $750,000. The threshold of $750,000 was used in distinguishing between Type A and Type B programs. Method of Major Program Selection The risk-based approach was used in the selection of federal programs to be tested as major programs. The City did not qualify as a low-risk auditee for the fiscal year ended June 30, 2024. NOTE 2. DE MINIMIS INDIRECT COST RATE The City chose not to use the ten percent de Minimis indirect cost rate for the year ended June 30, 2024. De Minimis Rate Used: N Rate Explanation: The City chose not to use the ten percent de Minimis indirect cost rate for the year ended June 30, 2024. NOTE 2. DE MINIMIS INDIRECT COST RATE The City chose not to use the ten percent de Minimis indirect cost rate for the year ended June 30, 2024.