FAC Explorer

Audit 377599

FY End
2024-12-31
Total Expended
$24.03M
Findings
2
Programs
28
Organization: City of Charleston, South Carolina (SC)
Year: 2024 Accepted: 2025-12-24
Auditor: MAULDIN & JENKINS LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1166612 2024-001 Material Weakness Yes L
1166613 2024-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
20.933 NATIONAL INFRASTRUCTURE INVESTMENTS $10.39M Yes 0
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $3.42M Yes 1
11.307 ECONOMIC ADJUSTMENT ASSISTANCE $1.96M Yes 0
14.241 HOUSING OPPORTUNITIES FOR PERSONS WITH AIDS $1.19M Yes 0
11.473 OFFICE FOR COASTAL MANAGEMENT $818,085 Yes 0
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $727,938 Yes 0
97.056 PORT SECURITY GRANT PROGRAM $534,085 Yes 0
14.239 HOME INVESTMENT PARTNERSHIPS PROGRAM $498,693 Yes 0
97.029 FLOOD MITIGATION ASSISTANCE $377,478 Yes 0
14.228 COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII $184,047 Yes 0
97.067 HOMELAND SECURITY GRANT PROGRAM $128,678 Yes 0
16.838 COMPREHENSIVE OPIOID, STIMULANT, AND OTHER SUBSTANCES USE PROGRAM $127,477 Yes 0
20.205 HIGHWAY PLANNING AND CONSTRUCTION $123,916 Yes 0
15.916 OUTDOOR RECREATION ACQUISITION, DEVELOPMENT AND PLANNING $72,449 Yes 0
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $54,510 Yes 0
14.267 CONTINUUM OF CARE PROGRAM $34,402 Yes 0
16.575 CRIME VICTIM ASSISTANCE $34,146 Yes 0
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $23,224 Yes 0
97.039 HAZARD MITIGATION GRANT $22,007 Yes 0
20.939 SAFE STREETS AND ROADS FOR ALL $21,178 Yes 0
15.904 HISTORIC PRESERVATION FUND GRANTS-IN-AID $14,146 Yes 0
20.703 INTERAGENCY HAZARDOUS MATERIALS PUBLIC SECTOR TRAINING AND PLANNING GRANTS $6,940 Yes 0
15.616 CLEAN VESSEL ACT $6,483 Yes 0
16.922 EQUITABLE SHARING PROGRAM $5,460 Yes 0
97.044 ASSISTANCE TO FIREFIGHTERS GRANT $5,259 Yes 0
45.024 PROMOTION OF THE ARTS GRANTS TO ORGANIZATIONS AND INDIVIDUALS $5,090 Yes 0
94.013 AMERICORPS VOLUNTEERS IN SERVICE TO AMERICA 94.013 $4,061 Yes 0
93.959 BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE $2,943 Yes 0

Contacts

Name Title Type
DFAMMXJFS5E3 Amy Wharton Auditee
8435797529 Grant Davis Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of the City of Charleston, South Carolina (the “City”), and is presented on the accrual basis of accounting. The City reporting entity is defined in Note 1 of the City’s basic financial statements. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in the Schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.
The City reported federal expenditures funded by program income as follows: Agency Pass- Federal through CFDA Identifying Program Federal Grantor/Program Title Number Number Income U.S. Department of Housing and Urban Development Community Development Block Grant/Entitlement Grants 14.218 B-22-MC-45-0001 $ 97,198 Community Development Block Grant/Entitlement Grants 14.218 B-21-MC-45-0001 29,097 U.S. Department of Housing and Urban Development Home Investment Partnerships Program 14.239 M-22-MC-45-0201 33,859
The City’s federal expenditures relative to the Economic Adjustment Assistance Program consisted of the following for the year ended December 31, 2024: Revolving Loan Fund (RLF) loans outstanding $ 6 82,208 $ 279,282 Cash and investment balance in the RLF 3 89,636 560,860 Total 1,071,844 840,142 Federal share of RLF 100% 100% Total federal expenditures $ 1,071,844 $ 840,142 Grant 04-79-07537 Grant 04-49-04099
The City chose not to use the ten percent de Minimis indirect cost rate for the year ended December 31, 2024.

Finding Details

Finding 2024-001
2024-001. Reporting AL#: 21.027 Coronavirus State and Local Fiscal Recovery Funds Award Year: 2024 Criteria: Recipients must submit a Project Expenditure Report, on a quarterly basis during the period of performance of the award. The report must be submitted within 30 calendar days of the end of the reporting quarter. Condition: The Project Expenditure Report for Quarter 2 of 2024 (April 1, 2024, through June 30, 2024), was due no later than July 31, 2024. This report was ultimately submitted in August 2024. Context: We addressed the matter with City management who are aware of the reporting requirements. Effect: Failure to properly review and adhere to policies and procedures related to reporting can lead to noncompliance as well as the withholding of future awards. Cause: Management oversight. Recommendation: We recommend the City review and update its policies and procedures to ensure all required reports are prepared, reviewed, and submitted within the program’s required timeframes, and with the correct amounts. Views of Responsible Officials and Planned Corrective Action: We concur with the finding. The City will implement internal controls and procedures to ensure all required reports are prepared, reviewed, and submitted within the program’s required timeframes, and with the correct amounts.