FAC Explorer

Audit 391356

FY End
2025-06-30
Total Expended
$7.10M
Findings
4
Programs
14
Organization: City of Spartanburg (SC)
Year: 2025 Accepted: 2026-03-11
Auditor: GREENE FINNEY CAULEY LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1177949 2025-003 Material Weakness Yes L
1177950 2025-003 Material Weakness Yes L
1177951 2025-003 Material Weakness Yes L
1177952 2025-003 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $530,863 Yes 0
16.817 BYRNE CRIMINAL JUSTICE INNOVATION PROGRAM $307,710 Yes 0
21.027 COVID-19 - CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $166,000 Yes 0
14.239 COVID-19 - HOME INVESTMENT PARTNERSHIPS PROGRAM $144,999 Yes 0
20.507 FEDERAL TRANSIT FORMULA GRANTS $90,472 Yes 0
14.267 CONTINUUM OF CARE PROGRAM $82,132 Yes 0
15.916 OUTDOOR RECREATION ACQUISITION, DEVELOPMENT AND PLANNING $65,785 Yes 0
14.900 LEAD HAZARD REDUCTION GRANT PROGRAM $63,282 Yes 0
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $57,741 Yes 0
16.575 CRIME VICTIM ASSISTANCE $50,121 Yes 0
16.922 EQUITABLE SHARING PROGRAM $27,249 Yes 0
20.507 COVID-19 - FEDERAL TRANSIT FORMULA GRANTS $25,000 Yes 0
14.239 HOME INVESTMENT PARTNERSHIPS PROGRAM $20,000 Yes 0
20.106 AIRPORT IMPROVEMENT PROGRAM, INFRASTRUCTURE INVESTMENT AND JOBS ACT PROGRAMS, AND COVID-19 AIRPORTS PROGRAMS $237 Yes 1

Contacts

Name Title Type
MR9GLBK145N4 Dennis Locke Auditee
8645962119 David Phillips Auditor
No contacts on file

Finding Details

Finding 2025-003
CONDITION: We noted that the City did not submit timely annual reports (SF-425) as required by the OMB Compliance Supplement and the Federal Aviation Administration grant agreement. CRITERIA: All required reports for the program should be properly completed and submitted on a timely basis. CONTEXT, CAUSE, AND EFFECT: While performing our testing we noted that the required annual report was not submitted for the Airport Improvement Program on a timely basis. RECOMMENDATION: We recommend that the City develop and implement appropriate internal controls to ensure that all required forms are properly completed and submitted on a timely basis. RESPONSE: The City agrees with this finding and will adhere to the corrective action plan on page 197.