FAC Explorer

Audit 403550

FY End
2024-12-31
Total Expended
$1.03M
Findings
1
Programs
1
Organization: PELHAM-BATESVILLE FIRE DEPARTMENT (SC)
Year: 2024 Accepted: 2026-06-11
Auditor: THE BRITTINGHAM GROUP LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1217363 2024-001 Material Weakness Yes ABHN

Programs

ALN Program Spent Major Findings
10.766 COMMUNITY FACILITIES LOANS AND GRANTS $1.03M Yes 1

Contacts

Name Title Type
HMVHV5HCWBH4 Rainbow Moore Auditee
8648771247 William H. Hancock, CPA Auditor
No contacts on file

Notes to SEFA

Pelham Batesville Fire District (the “District”) has adopted Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Those standards were adopted to fulfill the financial and compliance audit requirements of federal grantor agencies. For purposes of implementing Uniform Guidance, federal grant awards were made susceptible to audit and are included in the Schedule of Expenditures of Federal Awards.
The District was approved by the United States Department of Agriculture to receive a guaranteed loan totaling $1,030,000 to purchase fire equipment and professional service fees. The amount listed for this loan includes the beginning of the period loan balance plus proceeds used during the year. The balance of the loan at December 31, 2024 is $1,030,000.

Finding Details

Finding 2024-001
Finding 2024-001: Failure to Obtain Required Single Audit – USDA Community Facilities Loan. Criteria: In accordance with Uniform Guidance, a non-federal entity that expends $750,000 or more in federal awards during the fiscal year is required to have a Single Audit performed. For loan programs, expenditures include new loan proceeds received during the year and, for continuing compliance, will include outstanding loan balances at the beginning of the fiscal year as required for Schedule of Expenditures of Federal Awards. Condition: The District had federal expenditures related to its USDA Community Facilities Loan that exceeded the $750,000 threshold during the fiscal year ended December 31, 2024 and did not obtain a Single Audit. Cause:Management was not aware of the USDA Community Facilities Loan method of calculating federal expenditures for loan programs. Effect: Failure to obtain a required Single Audit represents noncompliance with federal regulations. Auditors’ Recommendation: Management should ensure proper identification and reporting of federal expenditures in accordance with Schedule of Expenditures of Federal Awards requirements. Management’s Response: Management acknowledges that it was not aware that the USDA Community Facilities Loan triggered Single Audit requirements at the time the loan was received. The District agrees with the finding and plans to implement procedures to monitor federal expenditures and ensure compliance going forward. Management will also work with its auditors to address the missed reporting requirement.