Finding 1166675 (2025-003)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
-
Year
2025
Accepted
2025-12-27
Audit: 377695
Organization: Pickens County (SC)

AI Summary

  • Issue: The County failed to designate a sole source procurement with the required written determination.
  • Requirements Impacted: This violates the County’s procurement policies and procedures, leading to inadequate documentation.
  • Follow-Up: The County should implement procedures to ensure compliance with procurement policies and maintain necessary documentation.

Finding Text

CONDITION: The County did not designate a sole source procurement with written determination as required by the County’s procurement code. CRITERIA: The County should be following its procurement policies and procedures and should be maintaining all required supporting documentation for each sole source procurement. CONTEXT, CAUSE AND EFFECT: The County did not follow its procurement code by not designating a sole source procurement with a written determination, and thus, appropriate documentation of this procurement was not maintained. RECOMMENDATION: We recommend that the County implement procedures to ensure that they are following their procurement policies and procedures and that appropriate retention of documents is maintained to support these procedures. RESPONSE: The County agrees with this finding and will adhere to the corrective action plan on page 139 in this audit report.

Corrective Action Plan

CONTACT PERSON: Ralph E. Guarino Jr., Assistant County Administrator, ralphg@pickenscountysc.gov CORRECTIVE ACTION: The County will ensure all sole source procurement approvals are written and documented as required by the County’s procurement code. PROPOSED COMPLETION DATE: June 30, 2026

Categories

Procurement, Suspension & Debarment

Programs in Audit

ALN Program Name Expenditures
21.027 COVID-19 - CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $7.29M
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $60,368
97.036 DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $53,964
20.106 AIRPORT IMPROVEMENT PROGRAM, INFRASTRUCTURE INVESTMENT AND JOBS ACT PROGRAMS, AND COVID-19 AIRPORTS PROGRAMS $39,293
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $14,832
93.563 CHILD SUPPORT SERVICES $13,459
20.703 INTERAGENCY HAZARDOUS MATERIALS PUBLIC SECTOR TRAINING AND PLANNING GRANTS $12,500
45.310 GRANTS TO STATES $2,531
16.607 BULLETPROOF VEST PARTNERSHIP PROGRAM $915