FAC Explorer

Audit 357327

FY End
2023-12-31
Total Expended
$871,176
Findings
2
Programs
1
Organization: Compassionate Care of Chesterfield (SC)
Year: 2023 Accepted: 2025-05-28
Auditor: Cantey Tiller Pierce and Green

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
561707 2023-001 Significant Deficiency Yes A
1138149 2023-001 Significant Deficiency Yes A

Programs

ALN Program Spent Major Findings
10.766 Community Facilities Loans and Grants $871,176 Yes 1

Contacts

Name Title Type
JNKXWASDCNQ5 Melanie Short Auditee
8436239155 Jan Pierce Auditor
No contacts on file

Notes to SEFA

Title: GENERAL Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowed or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: NOT REQUIRED The accompanying Schedule of Expenditures of Federal Awards (the "Schedule") presents the activity of all federal award programs of the Compassionate Care of Chesterfield for the year ended December 31, 2023. All federal awards received directly from federal agencies, as well as federal awards passed through other governmental agencies are included on the Schedule.
Title: BASIS OF ACCOUNTING Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowed or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: NOT REQUIRED Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowed or are limited as to reimbursement.
Title: DE MINIMUS RULE Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowed or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: NOT REQUIRED Compassionate Care of Chesterfield elected not to use the 10% de minimis rate.

Finding Details

Finding 2023-001
Condition – During our audit we reviewed procedures over transaction cycles related to receipting, cash disbursements, utility billing, and payroll and found the Organization to have limited segregation of duties related to the disbursements cycle. Criteria – Adequate separation of duties calls for clear segregation of functions such as receipts, disbursements, recording, custody of assets, transaction authorization and performance monitoring. Cause – The accounting staff of the Organization maintain and control the check stock, prepares checks, records disbursements, prepares deposits and posts to general ledger.
Finding 2023-001
Condition – During our audit we reviewed procedures over transaction cycles related to receipting, cash disbursements, utility billing, and payroll and found the Organization to have limited segregation of duties related to the disbursements cycle. Criteria – Adequate separation of duties calls for clear segregation of functions such as receipts, disbursements, recording, custody of assets, transaction authorization and performance monitoring. Cause – The accounting staff of the Organization maintain and control the check stock, prepares checks, records disbursements, prepares deposits and posts to general ledger.