FAC Explorer

Audit 374533

FY End
2024-06-30
Total Expended
$1.61M
Findings
1
Programs
6
Organization: Allendale County (SC)
Year: 2024 Accepted: 2025-12-15
Auditor: MCGREGOR & COMPANY LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1164754 2024-028 Material Weakness Yes B

Programs

ALN Program Spent Major Findings
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $670,993 Yes 0
10.766 COMMUNITY FACILITIES LOANS AND GRANTS $468,430 Yes 1
20.106 AIRPORT IMPROVEMENT PROGRAM, INFRASTRUCTURE INVESTMENT AND JOBS ACT PROGRAMS, AND COVID-19 AIRPORTS PROGRAMS $226,106 Yes 0
93.563 CHILD SUPPORT SERVICES $118,477 Yes 0
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $39,873 Yes 0
81.214 ENVIRONMENTAL MONITORING/CLEANUP, CULTURAL AND RESOURCE MGMT., EMERGENCY RESPONSE RESEARCH, OUTREACH, TECHNICAL ANALYSIS $18,512 Yes 0

Contacts

Name Title Type
LW9TR7AB38Q4 Clay Killian Auditee
8035843438 Gabrielle Davis Auditor
No contacts on file

Notes to SEFA

Expenditures reported in the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following, as applicable, either the cost principals contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards or OMB Circular A-87 – Cost Principles for State, Local and Indian Tribe Governments, wherein certain types of expenditures may or may not be allowable or may be limited as to reimbursement.
The County has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2024-028
Criteria A sound procurement policy must be in place and be adhered to. Condition/Effect During our audit we found where purchase orders were not available on the equipment purchases. We also found were evidence of the bid process was not available for review on these purchases. The effect could be that unauthorized purchases could occur and in addition the most economic price may not have been paid. Recommendation We recommend that a procurement policy be in place and adhered to and also that the documentation be available for observation.