FAC Explorer

Audit 408411

FY End
2025-06-30
Total Expended
$2.07M
Findings
1
Programs
3
Organization: Town of Mullins Board of Public Works (SC)
Year: 2025 Accepted: 2026-08-03
Auditor: SHEHEEN HANCOCK & GODWIN LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1225520 2025-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $1.08M Yes 1
14.228 COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII $985,500 Yes 0
89.003 NATIONAL HISTORICAL PUBLICATIONS AND RECORDS GRANTS $2,176 Yes 0

Contacts

Name Title Type
N24LB5FG48M5 Holly Jackson Auditee
8434645562 Tracy Faile Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards (the "Schedule") presents the activity of all federal award programs of the City of Mullins, South Carolina (the "City") for the year ended June 30, 2025. Expenditures for federal financial assistance awarded directly from 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 reported in the City's financial statements generally as expenditures or expenses in the City's General Fund.
Matching costs (i.e., the non-federal share of certain program costs) are not included in the accompanying Schedule.
The City has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2025-001
The City completed their ARPA reporting based on amounts obligated for expenditures. Those obligations differed from the actual expenditure of funds. The obligations of these funds were determined early in the receipt of these funds and many circumstances changed within the City in the last few years, thus resulting in the spending of these funds to be different than what was first planned, but still within the spending requirements of these funds.