Audit 358588

FY End

2024-06-30

Total Expended

$3.69M

Findings

Programs

Organization: City of Dillon (SC)

Year: 2024 Accepted: 2025-06-11

Auditor: Kenneth Cobb & Company PC

Organization Exclusion Status:

Checking exclusion status...

Findings

ID	Ref	Severity	Repeat	Requirement
564452	2024-001	Significant Deficiency	Yes	P
564453	2024-002	Significant Deficiency	Yes	P
564454	2024-001	Significant Deficiency	Yes	P
564455	2024-002	Significant Deficiency	Yes	P
564456	2024-001	Significant Deficiency	Yes	P
564457	2024-002	Significant Deficiency	Yes	P
564458	2024-001	Significant Deficiency	Yes	P
564459	2024-002	Significant Deficiency	Yes	P
564460	2024-001	Significant Deficiency	Yes	P
564461	2024-002	Significant Deficiency	Yes	P
564462	2024-001	Significant Deficiency	Yes	P
564463	2024-002	Significant Deficiency	Yes	P
564464	2024-001	Significant Deficiency	Yes	P
564465	2024-002	Significant Deficiency	Yes	P
564466	2024-001	Significant Deficiency	Yes	P
564467	2024-002	Significant Deficiency	Yes	P
564468	2024-001	Significant Deficiency	Yes	P
564469	2024-002	Significant Deficiency	Yes	P
1140894	2024-001	Significant Deficiency	Yes	P
1140895	2024-002	Significant Deficiency	Yes	P
1140896	2024-001	Significant Deficiency	Yes	P
1140897	2024-002	Significant Deficiency	Yes	P
1140898	2024-001	Significant Deficiency	Yes	P
1140899	2024-002	Significant Deficiency	Yes	P
1140900	2024-001	Significant Deficiency	Yes	P
1140901	2024-002	Significant Deficiency	Yes	P
1140902	2024-001	Significant Deficiency	Yes	P
1140903	2024-002	Significant Deficiency	Yes	P
1140904	2024-001	Significant Deficiency	Yes	P
1140905	2024-002	Significant Deficiency	Yes	P
1140906	2024-001	Significant Deficiency	Yes	P
1140907	2024-002	Significant Deficiency	Yes	P
1140908	2024-001	Significant Deficiency	Yes	P
1140909	2024-002	Significant Deficiency	Yes	P
1140910	2024-001	Significant Deficiency	Yes	P
1140911	2024-002	Significant Deficiency	Yes	P

Programs

ALN	Program	Spent	Major	Findings
11.300	Investments for Public Works and Economic Development Facilities	$1.51M	Yes	2
21.027	Coronavirus State and Local Fiscal Recovery Funds	$1.08M	-	2
16.039	Rural Violent Crime Initiative	$73,060	-	2
66.458	Clean Water State Revolving Fund	$42,688	-	2
16.710	Public Safety Partnership and Community Policing Grants	$33,338	-	2
16.738	Edward Byrne Memorial Justice Assistance Grant Program	$11,525	-	2
14.228	Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii	$4,788	-	2

Contacts

Name	Title	Type
DRQ8FDH5DKM5	Janet W. Bethea	Auditee
8437740040	Smith Brooks	Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost prinicples contained in the Uniform Guidance and/or OMB Circular A-87, Cost Principles for State, Local, and Indian Tribal Governments, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The City of Dillon has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the City of Dillon under programs of the federal government for the year ended June 30, 2024. 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 for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the City of Dillon, it is not intended to and does not present the financial position, changes in net position, or cash flows of the City of Dillon.

Audit 358588

Organization Exclusion Status:

Findings

Programs

Contacts

Notes to SEFA

Finding Details