Audit 361539

FY End

2022-06-30

Total Expended

$774,123

Findings

Programs

Organization: City of Dillon (SC)

Year: 2022 Accepted: 2025-07-07

Auditor: Kenneth Cobb & Company PC

Organization Exclusion Status:

Checking exclusion status...

Findings

ID	Ref	Severity	Repeat	Requirement
570535	2022-001	Significant Deficiency	Yes	P
570536	2022-001	Significant Deficiency	Yes	P
570537	2022-001	Significant Deficiency	Yes	P
570538	2022-001	Significant Deficiency	Yes	P
570539	2022-001	Significant Deficiency	Yes	P
570540	2022-001	Significant Deficiency	Yes	P
570541	2022-002	Significant Deficiency	Yes	P
570542	2022-002	Significant Deficiency	Yes	P
570543	2022-002	Significant Deficiency	Yes	P
570544	2022-002	Significant Deficiency	Yes	P
570545	2022-002	Significant Deficiency	Yes	P
570546	2022-002	Significant Deficiency	Yes	P
1146977	2022-001	Significant Deficiency	Yes	P
1146978	2022-001	Significant Deficiency	Yes	P
1146979	2022-001	Significant Deficiency	Yes	P
1146980	2022-001	Significant Deficiency	Yes	P
1146981	2022-001	Significant Deficiency	Yes	P
1146982	2022-001	Significant Deficiency	Yes	P
1146983	2022-002	Significant Deficiency	Yes	P
1146984	2022-002	Significant Deficiency	Yes	P
1146985	2022-002	Significant Deficiency	Yes	P
1146986	2022-002	Significant Deficiency	Yes	P
1146987	2022-002	Significant Deficiency	Yes	P
1146988	2022-002	Significant Deficiency	Yes	P

Programs

ALN	Program	Spent	Major	Findings
21.027	Coronavirus State and Local Fiscal Recovery Funds	$387,948	Yes	2
66.458	Clean Water State Revolving Fund	$170,924	-	2
14.228	Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii	$148,255	-	2
10.766	Community Facilities Loans and Grants	$60,400	-	2
16.738	Edward Byrne Memorial Justice Assistance Grant Program	$1,596	-	2

Contacts

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

Notes to SEFA

Accounting Policies: 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, 2022. 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 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, cash flows of the City of Dillon. 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 expenditurea are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The City had no indirect costs.

Finding Details

Finding 2022-001

The City does not prepare ts annual financial statements or note disclosures. The City's staff, work with the auditor in the preparation and subsequently reviews and approves the financial statements and note disclosures before issuance.

Finding 2022-001

Finding 2022-002