FAC Explorer

Finding 1177952 (2025-003)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-03-11
Audit: 391356
Organization: City of Spartanburg (SC)
Auditor: GREENE FINNEY CAULEY LLP

AI Summary

  • Issue: The City failed to submit annual reports (SF-425) on time as required by federal guidelines.
  • Impact: This non-compliance affects the program's reporting requirements and could lead to funding issues.
  • Next Steps: The City should establish internal controls to ensure timely completion and submission of all required reports.

Finding Text

CONDITION: We noted that the City did not submit timely annual reports (SF-425) as required by the OMB Compliance Supplement and the Federal Aviation Administration grant agreement. CRITERIA: All required reports for the program should be properly completed and submitted on a timely basis. CONTEXT, CAUSE, AND EFFECT: While performing our testing we noted that the required annual report was not submitted for the Airport Improvement Program on a timely basis. RECOMMENDATION: We recommend that the City develop and implement appropriate internal controls to ensure that all required forms are properly completed and submitted on a timely basis. RESPONSE: The City agrees with this finding and will adhere to the corrective action plan on page 197.

Corrective Action Plan

CONTACT PERSON: Dennis Locke, Director of Finance and Budget, dlocke@cityofspartanburg.org CORRECTIVE ACTION: The City will ensure that all applicable airport project reports are completed and filed on a timely basis. PROPOSED COMPLETION DATE: Prior to June 30, 2026

Categories

Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1177949 2025-003
    Material Weakness Repeat
  • 1177950 2025-003
    Material Weakness Repeat
  • 1177951 2025-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $530,863
16.817 BYRNE CRIMINAL JUSTICE INNOVATION PROGRAM $307,710
21.027 COVID-19 - CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $166,000
14.239 COVID-19 - HOME INVESTMENT PARTNERSHIPS PROGRAM $144,999
20.507 FEDERAL TRANSIT FORMULA GRANTS $90,472
14.267 CONTINUUM OF CARE PROGRAM $82,132
15.916 OUTDOOR RECREATION ACQUISITION, DEVELOPMENT AND PLANNING $65,785
14.900 LEAD HAZARD REDUCTION GRANT PROGRAM $63,282
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $57,741
16.575 CRIME VICTIM ASSISTANCE $50,121
16.922 EQUITABLE SHARING PROGRAM $27,249
20.507 COVID-19 - FEDERAL TRANSIT FORMULA GRANTS $25,000
14.239 HOME INVESTMENT PARTNERSHIPS PROGRAM $20,000
20.106 AIRPORT IMPROVEMENT PROGRAM, INFRASTRUCTURE INVESTMENT AND JOBS ACT PROGRAMS, AND COVID-19 AIRPORTS PROGRAMS $237