FAC Explorer

Audit 52644

FY End
2022-06-30
Total Expended
$6.21M
Findings
2
Programs
19
Organization: City of Anderson (SC)
Year: 2022 Accepted: 2022-12-07
Auditor: Greene Finney Cauley LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
48407 2022-002 Material Weakness - I
624849 2022-002 Material Weakness - I

Programs

ALN Program Spent Major Findings
21.027 Covid-19 - Coronavirus State and Local Fiscal Recovery Funds $2.26M Yes 0
20.507 Covid-19 - Federal Transit_formula Grants $1.36M Yes 1
14.218 Community Development Block Grants/entitlement Grants $608,328 - 0
23.001 Appalachian Regional Development (see Individual Appalachian Programs) $500,000 - 0
10.351 Rural Business Development Grant $334,617 - 0
20.205 Highway Planning and Construction $189,169 - 0
14.239 Home Investment Partnerships Program $121,153 - 0
20.509 Covid-19 - Formula Grants for Rural Areas and Tribal Transit Program $107,339 - 0
66.818 Brownfields Assessment and Cleanup Cooperative Agreements $100,877 - 0
97.067 Homeland Security Grant Program $66,939 - 0
16.575 Crime Victim Assistance $65,673 - 0
16.588 Violence Against Women Formula Grants $64,787 - 0
16.034 Coronavirus Emergency Supplemental Funding Program $51,737 - 0
14.218 Covid-19 - Community Development Block Grants/entitlement Grants $35,896 - 0
97.044 Assistance to Firefighters Grant $17,563 - 0
20.600 State and Community Highway Safety $15,471 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $15,409 - 0
21.019 Covid-19 - Coronavirus Relief Fund $2,000 - 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $59 - 0

Contacts

Name Title Type
T59RCM6X6WU5 Margot Martin Auditee
8642312203 David Phillips Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the "Schedule") presents the activity of all federal award programs of the City of Anderson, South Carolina (the "City") for the year ended June 30, 2022. Expenditures for federal financial assistance awarded directly from the 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 primarily as expenditures in the General Fund and Special Revenue Funds and as expenses in the Proprietary funds for all federal programs. Matching costs, i.e., the non-federal share of certain program costs, are not included in the accompanying Schedule. There were no federal expenditures provided to sub-recipients presented in the accompanying Schedule. De Minimis Rate Used: N Rate Explanation: The City has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2022-002
2022-002: PROCUREMENT ? CONTRACT DOCUMENTATION CONDITION: The City did not have appropriate contract documentation for the purchase of two buses; therefore, it could not be determined that the City had followed its procurement policies and procedures. CRITERIA: The City should be following its procurement policies and procedures and should be maintaining all supporting documentation for each contract awarded. CONTEXT AND EFFECT: The City did not maintain supporting documentation for the contracts awarded for the purchase of two buses. CAUSE: The City experienced turnover in management and have lost some records in the Transportation Department and could not locate the relevant documentation. RECOMMENDATION: We recommend that the City implement procedures to ensure that they are following their procurement policies and procedures ? and that adequate retention of documents is maintained. RESPONSE: The City agrees with this finding and will adhere to the corrective action plan on page 178 in this audit report.
Finding 2022-002
2022-002: PROCUREMENT ? CONTRACT DOCUMENTATION CONDITION: The City did not have appropriate contract documentation for the purchase of two buses; therefore, it could not be determined that the City had followed its procurement policies and procedures. CRITERIA: The City should be following its procurement policies and procedures and should be maintaining all supporting documentation for each contract awarded. CONTEXT AND EFFECT: The City did not maintain supporting documentation for the contracts awarded for the purchase of two buses. CAUSE: The City experienced turnover in management and have lost some records in the Transportation Department and could not locate the relevant documentation. RECOMMENDATION: We recommend that the City implement procedures to ensure that they are following their procurement policies and procedures ? and that adequate retention of documents is maintained. RESPONSE: The City agrees with this finding and will adhere to the corrective action plan on page 178 in this audit report.