FAC Explorer

Audit 43844

FY End
2022-12-31
Total Expended
$15.84M
Findings
2
Programs
25
Organization: City of Charleston, South Carolina (SC)
Year: 2022 Accepted: 2023-08-23
Auditor: Mauldin & Jenkins CPAS & Advisors

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
42855 2022-001 Significant Deficiency - L
619297 2022-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $4.75M Yes 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $3.84M Yes 0
11.307 Economic Adjustment Assistance $1.90M - 0
97.044 Assistance to Firefighters Grant $1.18M Yes 1
14.218 Community Development Block Grants/entitlement Grants $1.06M - 0
14.241 Housing Opportunities for Persons with Aids $917,955 - 0
20.933 National Infrastructure Investments $415,312 - 0
14.239 Home Investment Partnerships Program $355,863 - 0
11.473 Office for Coastal Management $298,953 - 0
97.056 Port Security Grant Program $282,005 - 0
20.205 Highway Planning and Construction $149,158 - 0
97.039 Hazard Mitigation Grant $95,058 - 0
16.922 Equitable Sharing Program $85,441 - 0
16.838 Comprehensive Opioid Abuse Site-Based Program $79,506 - 0
97.067 Homeland Security Grant Program $77,355 - 0
45.025 Promotion of the Arts_partnership Agreements $69,500 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $64,708 - 0
10.559 Summer Food Service Program for Children $37,623 - 0
16.575 Crime Victim Assistance $33,186 - 0
10.181 Ams - Pandemic Response and Safety Grants Program/ Ams - Farmworker and Meatpacking Worker Relief Grant Program $20,000 - 0
94.013 Volunteers in Service to America $10,328 - 0
20.703 Interagency Hazardous Materials Public Sector Training and Planning Grants $7,950 - 0
45.024 Promotion of the Arts_grants to Organizations and Individuals $7,500 - 0
16.034 Coronavirus Emergency Supplemental Funding Program $3,668 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $2,700 - 0

Contacts

Name Title Type
DFAMMXJFS5E3 Amy Wharton Auditee
8435797529 Grant Davis Auditor
No contacts on file

Notes to SEFA

Title: Loan/loan guarantee outstanding balances Accounting Policies: NOTE 1. BASIS OF PRESENTATIONThe accompanying schedule of expenditures of federal awards (the Schedule) includes thefederal grant activity of the City of Charleston, South Carolina (the City), and is presented on theaccrual basis of accounting. The City reporting entity is defined in Note 1 of the Citys basicfinancial statements.The information in the Schedule is presented in accordance with the requirements of Title 2 U.S.Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles,and Audit Requirements for Federal Awards. Therefore, some amounts presented in the Schedulemay differ from amounts presented in, or used in the preparation of, the basic financialstatements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. ECONOMIC ADJUSTMENT ASSISTANCE (11.307) - Balances outstanding at the end of the audit period were 1062856.

Finding Details

Finding 2022-001
Criteria: Section 33 of the Federal Fire Prevention and Control Act of 1974, as amended, and Title III, Division F of the Department of Homeland Security Appropriations Act require program recipients complete and submit various financial and programmatic reports as a condition of award acceptance. Accordingly, the Programmatic Performance Report (PPR) is due to the Department of Homeland Security no later than July 30th (for the period January 1 ? June 30) and no later than January 30th (for the period July 1 ? December 31). Condition: PPRs were due no later than July 30, 2022 (for the period January 1, 2022 ? June 30, 2022) and no later than January 30, 2023 (for the period July 1, 2022 ? December 31, 2022). These two (2) reports were ultimately submitted by the City in May of 2023. Context: We addressed the matter with City management who are aware of the reporting requirements. Effect: Failure to properly review and adhere to policies and procedures related to reporting can lead to noncompliance as well as the withholding of future awards and funds drawdowns by the awarding agency. Cause: Management oversight. Recommendation: We recommend the City review and update its policies and procedures to ensure all required reports are prepared, reviewed, and submitted within the program?s required timeframes. Views of Responsible Officials and Planned Corrective Action: We concur with the finding. The City will implement internal controls and procedures to ensure all required reports are prepared, reviewed, and submitted within the program?s required timeframes.
Finding 2022-001
Criteria: Section 33 of the Federal Fire Prevention and Control Act of 1974, as amended, and Title III, Division F of the Department of Homeland Security Appropriations Act require program recipients complete and submit various financial and programmatic reports as a condition of award acceptance. Accordingly, the Programmatic Performance Report (PPR) is due to the Department of Homeland Security no later than July 30th (for the period January 1 ? June 30) and no later than January 30th (for the period July 1 ? December 31). Condition: PPRs were due no later than July 30, 2022 (for the period January 1, 2022 ? June 30, 2022) and no later than January 30, 2023 (for the period July 1, 2022 ? December 31, 2022). These two (2) reports were ultimately submitted by the City in May of 2023. Context: We addressed the matter with City management who are aware of the reporting requirements. Effect: Failure to properly review and adhere to policies and procedures related to reporting can lead to noncompliance as well as the withholding of future awards and funds drawdowns by the awarding agency. Cause: Management oversight. Recommendation: We recommend the City review and update its policies and procedures to ensure all required reports are prepared, reviewed, and submitted within the program?s required timeframes. Views of Responsible Officials and Planned Corrective Action: We concur with the finding. The City will implement internal controls and procedures to ensure all required reports are prepared, reviewed, and submitted within the program?s required timeframes.