Finding 1147689 (2023-003)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2025-07-14
Audit: 362141
Organization: City of Pickens (SC)

AI Summary

  • Issue: The City missed the deadline for the 2023 compliance report for Coronavirus State and Local Fiscal Recovery Funds.
  • Requirements Impacted: Adequate internal controls are needed to ensure compliance with all grant requirements.
  • Follow-Up: Strengthen internal controls for grants to ensure timely compliance in the future.

Finding Text

CONDITION: The City failed to file its compliance report by the due date for the 2023 Coronavirus State and Local Fiscal Recovery Funds reporting requirement. CRITERIA: The City should have adequate internal controls in place to ensure that compliance requirements are met for all grants received. CONTEXT, CAUSE, AND EFFECT: The City has undergone significant staffing changes and did not submit its Coronavirus State and Local Fiscal Recovery Funds compliance report by the deadline. RECOMMENDATION: We would recommend that the City strengthen its internal controls related to grants to ensure all grant compliance requirements have been met for each grant received. RESPONSE: The City agrees with this finding and will adhere to the corrective action plan on page 68 in this audit report.

Categories

Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 571247 2023-003
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
14.218 Community Development Block Grants/entitlement Grants $557,110
21.027 Covid-19 - Coronavirus State and Local Fiscal Recovery Funds $434,591