FAC Explorer

Finding 1175935 (2025-001)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-03-02
Audit: 389903
Organization: County of Lexington (SC)
Auditor: THE BRITTINGHAM GROUP LLP

AI Summary

  • Answer: The County missed important reporting deadlines for COVID-19 funds.
  • Trend: This issue indicates a pattern of delays in financial reporting.
  • List: Follow up by reviewing reporting processes and implementing stricter timelines.

Finding Text

The County did not meet reporting deadlines set by the Department of the Treasury for Coronavirus State and Local Funds received during the year ended June 30, 2025.

Corrective Action Plan

The Company agrees with the finding and the accompanying correction action plan details the Company’s plans for improvement.

Categories

Reporting

Programs in Audit

ALN Program Name Expenditures
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $6.31M
14.239 HOME INVESTMENT PARTNERSHIPS PROGRAM $2.78M
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $826,777
20.205 HIGHWAY PLANNING AND CONSTRUCTION $495,729
93.563 CHILD SUPPORT ENFORCEMENT $396,756
14.231 EMERGENCY SOLUTIONS GRANT PROGRAM $165,104
16.575 CRIME VICTIM ASSISTANCE $163,686
20.939 SAFE STREETS AND ROADS FOR ALL $120,328
16.588 VIOLENCE AGAINST WOMEN FORMULA GRANTS $113,728
20.106 AIRPORT IMPROVEMENT PROGRAM $88,511
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $75,718
20.616 NATIONAL PRIORITY SAFETY PROGRAMS $30,856
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $24,357
16.922 EQUITABLE SHARING PROGRAM $22,634
32.004 UNIVERSAL SERVICE FUND - SCHOOLS AND LIBRARIES $8,490
97.067 HOMELAND SECURITY GRANT PROGRAM $7,557
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $4,854
45.310 GRANTS TO STATES $2,664
16.742 PAUL COVERDELL FORENSIC SCIENCES IMPROVEMENT GRANT PROGRAM $412