FAC Explorer

Finding 1164754 (2024-028)

Material Weakness Repeat Finding
Requirement
B
Questioned Costs
-
Year
2024
Accepted
2025-12-15
Audit: 374533
Organization: Allendale County (SC)
Auditor: MCGREGOR & COMPANY LLP

AI Summary

  • Core Issue: Missing purchase orders and bid process documentation for equipment purchases.
  • Impacted Requirements: Lack of adherence to procurement policy increases risk of unauthorized purchases and potentially higher costs.
  • Recommended Follow-Up: Implement and enforce a procurement policy, ensuring all related documentation is accessible for review.

Finding Text

Criteria A sound procurement policy must be in place and be adhered to. Condition/Effect During our audit we found where purchase orders were not available on the equipment purchases. We also found were evidence of the bid process was not available for review on these purchases. The effect could be that unauthorized purchases could occur and in addition the most economic price may not have been paid. Recommendation We recommend that a procurement policy be in place and adhered to and also that the documentation be available for observation.

Corrective Action Plan

Management agrees with the above recommendations and will implement the necessary changes as soon as practicable.

Categories

Procurement, Suspension & Debarment

Programs in Audit

ALN Program Name Expenditures
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $670,993
10.766 COMMUNITY FACILITIES LOANS AND GRANTS $468,430
20.106 AIRPORT IMPROVEMENT PROGRAM, INFRASTRUCTURE INVESTMENT AND JOBS ACT PROGRAMS, AND COVID-19 AIRPORTS PROGRAMS $226,106
93.563 CHILD SUPPORT SERVICES $118,477
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $39,873
81.214 ENVIRONMENTAL MONITORING/CLEANUP, CULTURAL AND RESOURCE MGMT., EMERGENCY RESPONSE RESEARCH, OUTREACH, TECHNICAL ANALYSIS $18,512