FAC Explorer

Finding 1169764 (2024-001)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2026-01-20
Audit: 382864
Organization: City of Darlington, South Carolina (SC)
Auditor: THE BRITTINGHAM GROUP LLP

AI Summary

  • Core Issue: The City failed to include all federal award expenditures on the Schedule of Expenditures of Federal Awards for the year ended June 30, 2024.
  • Impacted Requirements: This oversight resulted in non-compliance with Uniform Guidance requirements.
  • Recommended Follow-Up: Management should establish procedures to ensure all federal award expenditures are accurately reported in future audits.

Finding Text

Criteria:The City was required to include all expenditures of federal awards received directly from federal agencies and indirectly from pass-through entities on the Schedule of Expenditures of Federal Awards. Condition: entities on the Schedule of Expenditures of Federal Awards for the year ended June 30, 2024 report The City did not include all expenditures of federal awards received indirectly from pass-through issued on January 20, 2026. The June 30, 2024 Single Audit had to be reissued and an additional major program was tested. Cause: The City did not have procedures in place to ensure that all expenditures of federal awards were reported. Effect: The City was not in compliance with the Uniform Guidance compliance requirements for the Schedule of Expenditures of Federal Awards. Auditor’s Recommendation: The City’s management should implement procedures to ensure that expenditures for all federal awards are reported on the Schedule of Expenditures of Federal Awards for the applicable fiscal year.

Corrective Action Plan

Management has put procedures in place to ensure that federal expenditures are properly reported on the Schedule of Expenditures of Federal Awards.

Categories

Reporting

Programs in Audit

ALN Program Name Expenditures
14.228 COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII $1.08M
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $679,013
11.300 INVESTMENTS FOR PUBLIC WORKS AND ECONOMIC DEVELOPMENT FACILITIES $287,469
97.036 DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $100,601