FAC Explorer

Audit 334979

FY End
2024-06-30
Total Expended
$9.14M
Findings
2
Programs
7
Organization: City of Clemson, South Carolina (SC)
Year: 2024 Accepted: 2024-12-30
Auditor: Mauldin & Jenkins CPAS and Advisors

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
517103 2024-001 Significant Deficiency - L
1093545 2024-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
20.526 Buses and Bus Facilities Formula, Competitive, and Low Or No Emissions Programs $4.31M Yes 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $2.76M Yes 1
20.507 Federal Transit Formula Grants $1.78M Yes 0
14.251 Economic Development Initiative, Community Project Funding, and Miscellaneous Grants $242,264 - 0
45.309 Museum Grants for African American History and Culture $38,140 - 0
16.607 Bulletproof Vest Partnership Program $11,138 - 0
20.600 State and Community Highway Safety $2,801 - 0

Contacts

Name Title Type
V9DFD5NDWLM8 Leslie Wilder Auditee
8646532035 Grant Davis Auditor
No contacts on file

Notes to SEFA

Title: 1 Accounting Policies: NOTE 1. BASIS OF PRESENTATION The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of the City of Clemson, South Carolina (the “City”), and is presented on the modified accrual basis of accounting for governmental fund types and the accrual basis of accounting for the proprietary fund types. The City reporting entity is described in Note 1 to the City’s basic financial statements. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in the schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. 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. NOTE 3. NON-CASH AWARDS AND LOANS There were no federal awards expended in the form of noncash assistance during the fiscal year. There were also no loans or loan guarantees outstanding at year end. 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. BASIS OF PRESENTATION The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of the City of Clemson, South Carolina (the “City”), and is presented on the modified accrual basis of accounting for governmental fund types and the accrual basis of accounting for the proprietary fund types. The City reporting entity is described in Note 1 to the City’s basic financial statements. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in the schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.
Title: 2 Accounting Policies: NOTE 1. BASIS OF PRESENTATION The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of the City of Clemson, South Carolina (the “City”), and is presented on the modified accrual basis of accounting for governmental fund types and the accrual basis of accounting for the proprietary fund types. The City reporting entity is described in Note 1 to the City’s basic financial statements. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in the schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. 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. NOTE 3. NON-CASH AWARDS AND LOANS There were no federal awards expended in the form of noncash assistance during the fiscal year. There were also no loans or loan guarantees outstanding at year end. 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.
Title: 3 Accounting Policies: NOTE 1. BASIS OF PRESENTATION The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of the City of Clemson, South Carolina (the “City”), and is presented on the modified accrual basis of accounting for governmental fund types and the accrual basis of accounting for the proprietary fund types. The City reporting entity is described in Note 1 to the City’s basic financial statements. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in the schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. 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. NOTE 3. NON-CASH AWARDS AND LOANS There were no federal awards expended in the form of noncash assistance during the fiscal year. There were also no loans or loan guarantees outstanding at year end. 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 3. NON-CASH AWARDS AND LOANS There were no federal awards expended in the form of noncash assistance during the fiscal year. There were also no loans or loan guarantees outstanding at year end.

Finding Details

Finding 2024-001
2024-001. Reporting AL#: 21.027 COVID-19 State and Local Fiscal Recovery Program Award Year: 2022 Criteria: Under the requirements of the Compliance and Reporting Guidance for State and Local Fiscal Recovery Funds outlined by the Department of the Treasury, recipients of grants are required to submit a project and expenditure report either on a quarterly or annual basis during the period of performance of the award, depending on what tier the recipient qualifies under. In this instance, the City falls under Tier Five which requires an annual report. The Annual Project and Expenditure Report must be submitted by April 30th for the annual period ending in March. The report must contain all critical information line items, including current period obligations, cumulative obligations, current period expenditures, and cumulative expenditures. Condition: The Annual Project and Expenditure Report was due no later than April 30, 2024, for the annual period ending March 2024. This report was ultimately submitted by the City in September of 2024. Furthermore, the City failed to report actual current period expenditures and instead reported total revenue replacement funds the City plans to expend through the period of performance of the award in all key line items. Context: We addressed the matter with City management who are aware of the reporting requirements. Effect: Failure to properly review and adhere to policies and procedures related to reporting can lead to noncompliance as well as the withholding of future awards and funds drawdowns by the awarding agency. Cause: Management oversight. Recommendation: We recommend the City review and update its policies and procedures to ensure all required reports are prepared, reviewed, and submitted within the program’s required timeframes, and with the correct amounts. Views of Responsible Officials: We concur. The City is in the process of reviewing their respective systems to evaluate and determine the most efficient and effective solution to ensure all required reports are prepared, reviewed, and submitted within the COVID-19 State and Local Fiscal Recovery program’s required timeframes, and with the correct amounts.
Finding 2024-001
2024-001. Reporting AL#: 21.027 COVID-19 State and Local Fiscal Recovery Program Award Year: 2022 Criteria: Under the requirements of the Compliance and Reporting Guidance for State and Local Fiscal Recovery Funds outlined by the Department of the Treasury, recipients of grants are required to submit a project and expenditure report either on a quarterly or annual basis during the period of performance of the award, depending on what tier the recipient qualifies under. In this instance, the City falls under Tier Five which requires an annual report. The Annual Project and Expenditure Report must be submitted by April 30th for the annual period ending in March. The report must contain all critical information line items, including current period obligations, cumulative obligations, current period expenditures, and cumulative expenditures. Condition: The Annual Project and Expenditure Report was due no later than April 30, 2024, for the annual period ending March 2024. This report was ultimately submitted by the City in September of 2024. Furthermore, the City failed to report actual current period expenditures and instead reported total revenue replacement funds the City plans to expend through the period of performance of the award in all key line items. Context: We addressed the matter with City management who are aware of the reporting requirements. Effect: Failure to properly review and adhere to policies and procedures related to reporting can lead to noncompliance as well as the withholding of future awards and funds drawdowns by the awarding agency. Cause: Management oversight. Recommendation: We recommend the City review and update its policies and procedures to ensure all required reports are prepared, reviewed, and submitted within the program’s required timeframes, and with the correct amounts. Views of Responsible Officials: We concur. The City is in the process of reviewing their respective systems to evaluate and determine the most efficient and effective solution to ensure all required reports are prepared, reviewed, and submitted within the COVID-19 State and Local Fiscal Recovery program’s required timeframes, and with the correct amounts.