FAC Explorer

Audit 341839

FY End
2024-06-30
Total Expended
$15.96M
Findings
2
Programs
19
Organization: City of Spartanburg (SC)
Year: 2024 Accepted: 2025-02-10
Auditor: Greene Finney Cauley CPA

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
522599 2024-003 Material Weakness - L
1099041 2024-003 Material Weakness - L

Programs

ALN Program Spent Major Findings
21.027 Covid-19 - Coronavirus State and Local Fiscal Recovery Funds $9.74M Yes 0
20.106 Airport Improvement Program, Covid-19 Airports Programs, and Infrastructure Investment and Jobs Act Programs $2.09M Yes 1
20.205 Highway Planning and Construction $943,612 Yes 0
20.507 Federal Transit Formula Grants $765,365 - 0
14.218 Community Development Block Grants/entitlement Grants $358,047 - 0
16.710 Public Safety Partnership and Community Policing Grants $227,478 Yes 0
15.916 Outdoor Recreation Acquisition, Development and Planning $208,848 - 0
14.900 Lead Hazard Reduction Grant Program $202,596 - 0
14.218 Covid-19 - Community Development Block Grants/entitlement Grants $75,974 - 0
97.044 Assistance to Firefighters Grant $73,611 - 0
16.922 Equitable Sharing Program $57,940 - 0
20.600 State and Community Highway Safety $56,948 - 0
20.507 Covid-19 - Federal Transit Formula Grants $53,759 - 0
16.575 Crime Victim Assistance $50,963 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $46,007 - 0
14.267 Continuum of Care Program $27,893 - 0
14.239 Home Investment Partnerships Program $17,767 - 0
14.239 Covid-19 - Home Investment Partnerships Program $13,206 - 0
16.817 Byrne Criminal Justice Innovation Program $12,725 - 0

Contacts

Name Title Type
MR9GLBK145N4 Dennis Locke Auditee
8645962119 David Phillips 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 Spartanburg, 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 generally reported in the City’s financial statements as (a) expenditures in the General Fund and special revenue funds, (b) expenses or capital asset additions in the enterprise funds, (c) and when loan proceeds are received/made in the special revenue funds. 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 minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2024-003
CONDITION: We noted that the City did not submit an annual report (SF-425) as required by the OMB Compliance Supplement and the Federal Aviation Administration grant agreement. CRITERIA: All required reports for the program should be properly completed and submitted timely. CONTEXT, CAUSE, AND EFFECT: While performing our testing we noted that the required annual report was not submitted for the Airport Improvement Program. A draft report was prepared by the City’s airport contractor, but the final report was inadvertently not submitted. RECOMMENDATION: We recommend that the City develop and implement appropriate internal controls to ensure that all required forms are submitted appropriately. RESPONSE: The City agrees with this finding and will adhere to the corrective action plan on page 190.
Finding 2024-003
CONDITION: We noted that the City did not submit an annual report (SF-425) as required by the OMB Compliance Supplement and the Federal Aviation Administration grant agreement. CRITERIA: All required reports for the program should be properly completed and submitted timely. CONTEXT, CAUSE, AND EFFECT: While performing our testing we noted that the required annual report was not submitted for the Airport Improvement Program. A draft report was prepared by the City’s airport contractor, but the final report was inadvertently not submitted. RECOMMENDATION: We recommend that the City develop and implement appropriate internal controls to ensure that all required forms are submitted appropriately. RESPONSE: The City agrees with this finding and will adhere to the corrective action plan on page 190.