FAC Explorer

Audit 37848

FY End
2022-06-30
Total Expended
$5.18M
Findings
8
Programs
15
Organization: City of Spartanburg (SC)
Year: 2022 Accepted: 2023-02-27
Auditor: Greene Finney Cauley LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
39349 2022-003 Material Weakness - I
39350 2022-003 Material Weakness - I
39351 2022-003 Material Weakness - I
39352 2022-003 Material Weakness - I
615791 2022-003 Material Weakness - I
615792 2022-003 Material Weakness - I
615793 2022-003 Material Weakness - I
615794 2022-003 Material Weakness - I

Programs

ALN Program Spent Major Findings
21.027 Covid-19 - Coronavirus State and Local Fiscal Recovery Funds $1.55M Yes 0
14.218 Community Development Block Grants/entitlement Grants $337,371 Yes 0
14.900 Lead-Based Paint Hazard Control in Privately-Owned Housing $276,033 - 0
14.218 Covid-19 - Community Development Block Grants/entitlement Grants $178,645 Yes 0
20.507 Federal Transit_formula Grants $97,005 Yes 1
93.297 Teenage Pregnancy Prevention Program $90,310 - 0
20.106 Airport Improvement Program $59,000 - 0
16.817 Byrne Criminal Justice Innovation Program $57,244 - 0
20.600 State and Community Highway Safety $52,081 - 0
16.575 Crime Victim Assistance $48,660 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $31,428 - 0
16.034 Covid-19 - Coronavirus Emergency Supplemental Funding Program $28,777 - 0
14.239 Home Investment Partnerships Program $21,000 - 0
20.507 Covid-19 - Federal Transit_formula Grants $15,350 Yes 1
97.067 Homeland Security Grant Program $8,793 - 0

Contacts

Name Title Type
MR9GLBK145N4 Dennis Locke Auditee
8645932119 David Phillips Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the "Schedule") presents the activity of all federal award programs of the City of Spartanburg, South Carolina (the "City") for the year ended June 30, 2022. Expenditures for federal financial assistance awarded directly from the federal agencies, as well as those passed through other government agencies, are included on the Schedule. The accompanying Schedule is presented using the modified accrual basis of accounting, which is described in the notes to the City's financial statements. Federal award expenditures are generally reported in the City's financial statements as expenditures in the General Fund and special revenue funds for all federal programs and as expenses in the enterprise funds and when loan proceeds are received/made in the special revenue funds. Matching costs, i.e., the non-federal share of certain program costs, are not included in the accompanying Schedule. De Minimis Rate Used: N Rate Explanation: The City has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2022-003
2022-003: PROCUREMENT CONDITION: During our testing of non-payroll expenditures, we noted that the City was not always complying with its Regulations. CRITERIA: All expenditures for the City's federal grant programs should be processed in accordance with the City's Regulations. CONTEXT, CAUSE AND EFFECT: There were several instances where the City created purchase orders after invoices were received from vendors. There were expenditures where the appropriate City personnel did not properly document their review and approval. There were recurring purchases that the City treated as exempt from its Regulations; however, the category of these purchases were not specifically listed as an approved exemption in the City?s most recent Procurement Code. Contract documentation required by the City's Guidelines was not always available. RECOMMENDATION: We recommend that the City either operate according to its current Regulations or amend these Regulations to better address current practices. RESPONSE: The City agrees with this finding and will adhere to the corrective action plan on page 186 in this audit report.
Finding 2022-003
2022-003: PROCUREMENT CONDITION: During our testing of non-payroll expenditures, we noted that the City was not always complying with its Regulations. CRITERIA: All expenditures for the City's federal grant programs should be processed in accordance with the City's Regulations. CONTEXT, CAUSE AND EFFECT: There were several instances where the City created purchase orders after invoices were received from vendors. There were expenditures where the appropriate City personnel did not properly document their review and approval. There were recurring purchases that the City treated as exempt from its Regulations; however, the category of these purchases were not specifically listed as an approved exemption in the City?s most recent Procurement Code. Contract documentation required by the City's Guidelines was not always available. RECOMMENDATION: We recommend that the City either operate according to its current Regulations or amend these Regulations to better address current practices. RESPONSE: The City agrees with this finding and will adhere to the corrective action plan on page 186 in this audit report.
Finding 2022-003
2022-003: PROCUREMENT CONDITION: During our testing of non-payroll expenditures, we noted that the City was not always complying with its Regulations. CRITERIA: All expenditures for the City's federal grant programs should be processed in accordance with the City's Regulations. CONTEXT, CAUSE AND EFFECT: There were several instances where the City created purchase orders after invoices were received from vendors. There were expenditures where the appropriate City personnel did not properly document their review and approval. There were recurring purchases that the City treated as exempt from its Regulations; however, the category of these purchases were not specifically listed as an approved exemption in the City?s most recent Procurement Code. Contract documentation required by the City's Guidelines was not always available. RECOMMENDATION: We recommend that the City either operate according to its current Regulations or amend these Regulations to better address current practices. RESPONSE: The City agrees with this finding and will adhere to the corrective action plan on page 186 in this audit report.
Finding 2022-003
2022-003: PROCUREMENT CONDITION: During our testing of non-payroll expenditures, we noted that the City was not always complying with its Regulations. CRITERIA: All expenditures for the City's federal grant programs should be processed in accordance with the City's Regulations. CONTEXT, CAUSE AND EFFECT: There were several instances where the City created purchase orders after invoices were received from vendors. There were expenditures where the appropriate City personnel did not properly document their review and approval. There were recurring purchases that the City treated as exempt from its Regulations; however, the category of these purchases were not specifically listed as an approved exemption in the City?s most recent Procurement Code. Contract documentation required by the City's Guidelines was not always available. RECOMMENDATION: We recommend that the City either operate according to its current Regulations or amend these Regulations to better address current practices. RESPONSE: The City agrees with this finding and will adhere to the corrective action plan on page 186 in this audit report.
Finding 2022-003
2022-003: PROCUREMENT CONDITION: During our testing of non-payroll expenditures, we noted that the City was not always complying with its Regulations. CRITERIA: All expenditures for the City's federal grant programs should be processed in accordance with the City's Regulations. CONTEXT, CAUSE AND EFFECT: There were several instances where the City created purchase orders after invoices were received from vendors. There were expenditures where the appropriate City personnel did not properly document their review and approval. There were recurring purchases that the City treated as exempt from its Regulations; however, the category of these purchases were not specifically listed as an approved exemption in the City?s most recent Procurement Code. Contract documentation required by the City's Guidelines was not always available. RECOMMENDATION: We recommend that the City either operate according to its current Regulations or amend these Regulations to better address current practices. RESPONSE: The City agrees with this finding and will adhere to the corrective action plan on page 186 in this audit report.
Finding 2022-003
2022-003: PROCUREMENT CONDITION: During our testing of non-payroll expenditures, we noted that the City was not always complying with its Regulations. CRITERIA: All expenditures for the City's federal grant programs should be processed in accordance with the City's Regulations. CONTEXT, CAUSE AND EFFECT: There were several instances where the City created purchase orders after invoices were received from vendors. There were expenditures where the appropriate City personnel did not properly document their review and approval. There were recurring purchases that the City treated as exempt from its Regulations; however, the category of these purchases were not specifically listed as an approved exemption in the City?s most recent Procurement Code. Contract documentation required by the City's Guidelines was not always available. RECOMMENDATION: We recommend that the City either operate according to its current Regulations or amend these Regulations to better address current practices. RESPONSE: The City agrees with this finding and will adhere to the corrective action plan on page 186 in this audit report.
Finding 2022-003
2022-003: PROCUREMENT CONDITION: During our testing of non-payroll expenditures, we noted that the City was not always complying with its Regulations. CRITERIA: All expenditures for the City's federal grant programs should be processed in accordance with the City's Regulations. CONTEXT, CAUSE AND EFFECT: There were several instances where the City created purchase orders after invoices were received from vendors. There were expenditures where the appropriate City personnel did not properly document their review and approval. There were recurring purchases that the City treated as exempt from its Regulations; however, the category of these purchases were not specifically listed as an approved exemption in the City?s most recent Procurement Code. Contract documentation required by the City's Guidelines was not always available. RECOMMENDATION: We recommend that the City either operate according to its current Regulations or amend these Regulations to better address current practices. RESPONSE: The City agrees with this finding and will adhere to the corrective action plan on page 186 in this audit report.
Finding 2022-003
2022-003: PROCUREMENT CONDITION: During our testing of non-payroll expenditures, we noted that the City was not always complying with its Regulations. CRITERIA: All expenditures for the City's federal grant programs should be processed in accordance with the City's Regulations. CONTEXT, CAUSE AND EFFECT: There were several instances where the City created purchase orders after invoices were received from vendors. There were expenditures where the appropriate City personnel did not properly document their review and approval. There were recurring purchases that the City treated as exempt from its Regulations; however, the category of these purchases were not specifically listed as an approved exemption in the City?s most recent Procurement Code. Contract documentation required by the City's Guidelines was not always available. RECOMMENDATION: We recommend that the City either operate according to its current Regulations or amend these Regulations to better address current practices. RESPONSE: The City agrees with this finding and will adhere to the corrective action plan on page 186 in this audit report.