FAC Explorer

Finding 1225520 (2025-001)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-08-03
Audit: 408411
Organization: Town of Mullins Board of Public Works (SC)
Auditor: SHEHEEN HANCOCK & GODWIN LLP

AI Summary

  • Answer: The City’s ARPA reporting showed discrepancies between obligated amounts and actual expenditures.
  • Trend: Changes in circumstances over the past few years led to adjustments in how funds were spent.
  • List: Follow up by reviewing the reasons for these changes and ensuring compliance with spending requirements.

Finding Text

The City completed their ARPA reporting based on amounts obligated for expenditures. Those obligations differed from the actual expenditure of funds. The obligations of these funds were determined early in the receipt of these funds and many circumstances changed within the City in the last few years, thus resulting in the spending of these funds to be different than what was first planned, but still within the spending requirements of these funds.

Corrective Action Plan

City officials agree with this finding and have contacted the Treasury Department to assist in updating the most recent filed report, but per the Treasury Department this report is not able to be updated. City has confirmed with the Treasury Department that they will be able to make changes to the report in the next annual reporting period and the City will plan to make the needed changes to ARPA expenditures to more accurately refelct actual expenditures.

Categories

Reporting

Programs in Audit

ALN Program Name Expenditures
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $1.08M
14.228 COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII $985,500
89.003 NATIONAL HISTORICAL PUBLICATIONS AND RECORDS GRANTS $2,176