FAC Explorer

Audit 375508

FY End
2024-06-30
Total Expended
$3.21M
Findings
2
Programs
10
Organization: City of Sumter (SC)
Year: 2024 Accepted: 2025-12-17
Auditor: THE BRITTINGHAM GROUP LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1165212 2024-001 Material Weakness Yes L
1165213 2024-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $1.72M Yes 1
16.710 PUBLIC SAFETY PARTNERSHIP AND COMMUNITY POLICING GRANTS $558,545 Yes 0
20.205 HIGHWAY PLANNING AND CONSTRUCTION $418,589 Yes 0
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $297,268 Yes 0
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $68,728 Yes 0
93.366 STATE ACTIONS TO IMPROVE ORAL HEALTH OUTCOMES AND PARTNER ACTIONS TO IMPROVE ORAL HEALTH OUTCOMES $40,690 Yes 1
14.228 COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII $38,312 Yes 0
16.607 BULLETPROOF VEST PARTNERSHIP PROGRAM $33,271 Yes 0
97.036 DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $5,737 Yes 0
16.575 CRIME VICTIM ASSISTANCE $218 Yes 0

Contacts

Name Title Type
WA1XM9LJCL85 Jonathan Flinchum Auditee
8037743994 Randall Cooper, Cpa, Cfe Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes federal grant activity of the City of Sumter 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, Cost Principles, and Audit Requirements for Federal Awards. Because the Schedule presents only a selected portion of the operations of the City of Sumter, it is not intended to and does not present the financial position, changes in net position or cash flows of the City it is of Sumter. not intended to and does not present the financial position, changes in net position or cash flows of the City.
Of the federal expenditures presented in the schedule, the City had no subrecipients
The Schedule of Expenditures of Federal Awards (SEFA) included in this reissued Annual Comprehensive Financial Report (ACFR) replaces the version presented in the originally issued ACFR. The original SEFA omitted certain federal expenditures that should have been reported for the fiscal year ended June 30, 2024. The SEFA presented in this reissued report includes all federal expenditures in accordance with the Uniform Guidance.

Finding Details

Finding 2024-001
Criteria: The City was required to include all expenditures of federal awards received directly from federal agencies and indirectly from pass-through entities on the Schedule of Expenditures of Federal Awards. Condition: The City did not include all expenditures of federal awards received indirectly from pass-through entities on the Schedule of Expenditures of Federal Awards for the year ended June 30, 2024 report issued on December 9, 2024 . The June 30, 2024 single audit had to be re-issued and an additional major program was tested. Cause: The City did not have procedures in place to ensure that all expenditures of federal awards were reported. Effect: The City was not in compliance with the Uniform Guidance compliance requirements for the Schedule of Expenditures of Federal Awards. Auditor's Recommendation: The City's management should implement procedures to ensure that expenditures for all federal awards are reported on the Schedule of Expenditures of Federal Awards for the applicable fiscal year.