Audit 382864

FY End

2024-06-30

Total Expended

$2.64M

Findings

Programs

Organization: City of Darlington, South Carolina (SC)

Year: 2024 Accepted: 2026-01-20

Auditor: THE BRITTINGHAM GROUP LLP

Organization Exclusion Status:

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Findings

ID	Ref	Severity	Repeat	Requirement
1169764	2024-001	Material Weakness	Yes	L

Programs

ALN	Program	Spent	Major	Findings
14.228	COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII	$1.08M	Yes	0
21.027	CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS	$679,013	Yes	1
11.300	INVESTMENTS FOR PUBLIC WORKS AND ECONOMIC DEVELOPMENT FACILITIES	$287,469	Yes	0
97.036	DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS)	$100,601	Yes	0

Contacts

Name	Title	Type
M5RRXWLWY7J8	Gloria Pridgen	Auditee
8433984000	William Hancock	Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of the City under programs of the federal government for the fiscal year ended June 30, 2024. The information in this schedule is presented in accordance with requirements of the 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 Darlington, it is not intended to and does not present the financial position, changes in net position or cash flows of the City of Darlington.

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: entities on the Schedule of Expenditures of Federal Awards for the year ended June 30, 2024 report The City did not include all expenditures of federal awards received indirectly from pass-through issued on January 20, 2026. The June 30, 2024 Single Audit had to be reissued 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.