FAC Explorer

Audit 360738

FY End
2023-12-31
Total Expended
$1.01M
Findings
8
Programs
2
Organization: Prevent Child Abuse Pickens County INC (SC)
Year: 2023 Accepted: 2025-06-30
Auditor: Greene Finney Cauley LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
569151 2023-002 Material Weakness - I
569152 2023-002 Material Weakness - I
569153 2023-002 Material Weakness - I
569154 2023-002 Material Weakness - I
1145593 2023-002 Material Weakness - I
1145594 2023-002 Material Weakness - I
1145595 2023-002 Material Weakness - I
1145596 2023-002 Material Weakness - I

Programs

ALN Program Spent Major Findings
16.575 Crime Victim Assistance $96,698 - 0
93.870 Maternal, Infant and Early Childhood Homevisiting Grant Program $29,217 Yes 1

Contacts

Name Title Type
XTTJNCMWM8N9 Greta Young Auditee
8648985583 Ken Meadows Auditor
No contacts on file

Notes to SEFA

Accounting Policies: BASIS OF PRESENTATION: The accompanying schedule of expenditures of federal awards includes the federal award activity of the Prevent Child Abuse Pickens County, Inc. (the Organization) under programs of the federal government for the year ended December 31, 2023. 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, Cost Principles, and Audit Requirements of Federal Awards (Uniform Guidance). Because the Schedule presents only a selected protion of the operations of the Prevent Child Abuse Pickens County, Inc. it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Prevent Child Abuse Pickens County, Inc. SUMMARY OF SIGNIFICANT OACCOUNTING POLICIES: The federal expenditures are reported on the accrual basis of accounting. Therefore, expenditures were included that were incurred by the Organization during the year ended December 31, 2023, but weren't reimbursed until after the year end. These expenditures were recognized in accordance with the cost priniciples contained in the Uniform Guidance, wherin certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Prevent Child Abuse Pickens County, Inc. has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2023-002
CONDITION: Single Audit testing revealed that for some expenses, the Organization did not obtain proper approval, or have documentation to show approval, prior to making purchases. CRITERIA: Per the Organization’s internal controls, all expenses must be approved by the Executive Director or member of the Board of Directors prior to the expense occurring. CAUSE: For some purchases, oral approvals were given instead of written approvals. CONTEXT: Single Audit testing revealed that out of a sample population of 25 purchases totaling $9,751, there were 7 purchases totaling $1,424 that were made without written approvals prior to purchase. In total, there were 283 purchases totaling $77,505. EFFECT: Evidence of proper approvals was missing calling into question whether these purchases were approved or not. Proper approvals are necessary to ensure that purchases are proper, reasonable, and suitable for their intended purposes. RECOMMENDATION:It is recommended that all expenses be approved in writing by the Executive Director or member of the Board of Directors prior to purchase. RESPONSE: The Organization agrees with this finding and will adhere to the corrective action plan on page 29.
Finding 2023-002
CONDITION: Single Audit testing revealed that for some expenses, the Organization did not obtain proper approval, or have documentation to show approval, prior to making purchases. CRITERIA: Per the Organization’s internal controls, all expenses must be approved by the Executive Director or member of the Board of Directors prior to the expense occurring. CAUSE: For some purchases, oral approvals were given instead of written approvals. CONTEXT: Single Audit testing revealed that out of a sample population of 25 purchases totaling $9,751, there were 7 purchases totaling $1,424 that were made without written approvals prior to purchase. In total, there were 283 purchases totaling $77,505. EFFECT: Evidence of proper approvals was missing calling into question whether these purchases were approved or not. Proper approvals are necessary to ensure that purchases are proper, reasonable, and suitable for their intended purposes. RECOMMENDATION:It is recommended that all expenses be approved in writing by the Executive Director or member of the Board of Directors prior to purchase. RESPONSE: The Organization agrees with this finding and will adhere to the corrective action plan on page 29.
Finding 2023-002
CONDITION: Single Audit testing revealed that for some expenses, the Organization did not obtain proper approval, or have documentation to show approval, prior to making purchases. CRITERIA: Per the Organization’s internal controls, all expenses must be approved by the Executive Director or member of the Board of Directors prior to the expense occurring. CAUSE: For some purchases, oral approvals were given instead of written approvals. CONTEXT: Single Audit testing revealed that out of a sample population of 25 purchases totaling $9,751, there were 7 purchases totaling $1,424 that were made without written approvals prior to purchase. In total, there were 283 purchases totaling $77,505. EFFECT: Evidence of proper approvals was missing calling into question whether these purchases were approved or not. Proper approvals are necessary to ensure that purchases are proper, reasonable, and suitable for their intended purposes. RECOMMENDATION:It is recommended that all expenses be approved in writing by the Executive Director or member of the Board of Directors prior to purchase. RESPONSE: The Organization agrees with this finding and will adhere to the corrective action plan on page 29.
Finding 2023-002
CONDITION: Single Audit testing revealed that for some expenses, the Organization did not obtain proper approval, or have documentation to show approval, prior to making purchases. CRITERIA: Per the Organization’s internal controls, all expenses must be approved by the Executive Director or member of the Board of Directors prior to the expense occurring. CAUSE: For some purchases, oral approvals were given instead of written approvals. CONTEXT: Single Audit testing revealed that out of a sample population of 25 purchases totaling $9,751, there were 7 purchases totaling $1,424 that were made without written approvals prior to purchase. In total, there were 283 purchases totaling $77,505. EFFECT: Evidence of proper approvals was missing calling into question whether these purchases were approved or not. Proper approvals are necessary to ensure that purchases are proper, reasonable, and suitable for their intended purposes. RECOMMENDATION:It is recommended that all expenses be approved in writing by the Executive Director or member of the Board of Directors prior to purchase. RESPONSE: The Organization agrees with this finding and will adhere to the corrective action plan on page 29.
Finding 2023-002
CONDITION: Single Audit testing revealed that for some expenses, the Organization did not obtain proper approval, or have documentation to show approval, prior to making purchases. CRITERIA: Per the Organization’s internal controls, all expenses must be approved by the Executive Director or member of the Board of Directors prior to the expense occurring. CAUSE: For some purchases, oral approvals were given instead of written approvals. CONTEXT: Single Audit testing revealed that out of a sample population of 25 purchases totaling $9,751, there were 7 purchases totaling $1,424 that were made without written approvals prior to purchase. In total, there were 283 purchases totaling $77,505. EFFECT: Evidence of proper approvals was missing calling into question whether these purchases were approved or not. Proper approvals are necessary to ensure that purchases are proper, reasonable, and suitable for their intended purposes. RECOMMENDATION:It is recommended that all expenses be approved in writing by the Executive Director or member of the Board of Directors prior to purchase. RESPONSE: The Organization agrees with this finding and will adhere to the corrective action plan on page 29.
Finding 2023-002
CONDITION: Single Audit testing revealed that for some expenses, the Organization did not obtain proper approval, or have documentation to show approval, prior to making purchases. CRITERIA: Per the Organization’s internal controls, all expenses must be approved by the Executive Director or member of the Board of Directors prior to the expense occurring. CAUSE: For some purchases, oral approvals were given instead of written approvals. CONTEXT: Single Audit testing revealed that out of a sample population of 25 purchases totaling $9,751, there were 7 purchases totaling $1,424 that were made without written approvals prior to purchase. In total, there were 283 purchases totaling $77,505. EFFECT: Evidence of proper approvals was missing calling into question whether these purchases were approved or not. Proper approvals are necessary to ensure that purchases are proper, reasonable, and suitable for their intended purposes. RECOMMENDATION:It is recommended that all expenses be approved in writing by the Executive Director or member of the Board of Directors prior to purchase. RESPONSE: The Organization agrees with this finding and will adhere to the corrective action plan on page 29.
Finding 2023-002
CONDITION: Single Audit testing revealed that for some expenses, the Organization did not obtain proper approval, or have documentation to show approval, prior to making purchases. CRITERIA: Per the Organization’s internal controls, all expenses must be approved by the Executive Director or member of the Board of Directors prior to the expense occurring. CAUSE: For some purchases, oral approvals were given instead of written approvals. CONTEXT: Single Audit testing revealed that out of a sample population of 25 purchases totaling $9,751, there were 7 purchases totaling $1,424 that were made without written approvals prior to purchase. In total, there were 283 purchases totaling $77,505. EFFECT: Evidence of proper approvals was missing calling into question whether these purchases were approved or not. Proper approvals are necessary to ensure that purchases are proper, reasonable, and suitable for their intended purposes. RECOMMENDATION:It is recommended that all expenses be approved in writing by the Executive Director or member of the Board of Directors prior to purchase. RESPONSE: The Organization agrees with this finding and will adhere to the corrective action plan on page 29.
Finding 2023-002
CONDITION: Single Audit testing revealed that for some expenses, the Organization did not obtain proper approval, or have documentation to show approval, prior to making purchases. CRITERIA: Per the Organization’s internal controls, all expenses must be approved by the Executive Director or member of the Board of Directors prior to the expense occurring. CAUSE: For some purchases, oral approvals were given instead of written approvals. CONTEXT: Single Audit testing revealed that out of a sample population of 25 purchases totaling $9,751, there were 7 purchases totaling $1,424 that were made without written approvals prior to purchase. In total, there were 283 purchases totaling $77,505. EFFECT: Evidence of proper approvals was missing calling into question whether these purchases were approved or not. Proper approvals are necessary to ensure that purchases are proper, reasonable, and suitable for their intended purposes. RECOMMENDATION:It is recommended that all expenses be approved in writing by the Executive Director or member of the Board of Directors prior to purchase. RESPONSE: The Organization agrees with this finding and will adhere to the corrective action plan on page 29.