FAC Explorer

Finding 479481 (2023-003)

Significant Deficiency
Requirement
H
Questioned Costs
-
Year
2023
Accepted
2024-07-26
Audit: 316003
Organization: City of Dillon (SC)
Auditor: Kenneth Cobb & Company PC

AI Summary

  • Core Issue: The City failed to record a $60,400 receivable for a USDA grant by June 30, 2022.
  • Impacted Requirements: Not recording the receivable prevented the City from meeting the threshold for a Single Audit.
  • Recommended Follow-Up: Ensure timely recording of all receivables to comply with audit requirements in the future.

Finding Text

Equipment was purchased during the year ending June 30, 2022 totaling $113,641. The City applied for a $60,400 grant thru the USDA to be used towards the quipment purchased. This $60,400 was received by the City in August, 2022. However, the City did not record a receivale for this $60,400 as of June 30, 2022. Had this $60,400 been recorded as of June 30, 2022 the City would have met the filing threshold to have a Single Audit performed.

Categories

Procurement, Suspension & Debarment Equipment & Real Property Management

Other Findings in this Audit

  • 479469 2023-001
    Significant Deficiency Repeat
  • 479470 2023-001
    Significant Deficiency Repeat
  • 479471 2023-001
    Significant Deficiency Repeat
  • 479472 2023-001
    Significant Deficiency Repeat
  • 479473 2023-001
    Significant Deficiency Repeat
  • 479474 2023-002
    Significant Deficiency Repeat
  • 479475 2023-002
    Significant Deficiency Repeat
  • 479476 2023-002
    Significant Deficiency Repeat
  • 479477 2023-002
    Significant Deficiency Repeat
  • 479478 2023-002
    Significant Deficiency Repeat
  • 479479 2023-003
    Significant Deficiency
  • 479480 2023-003
    Significant Deficiency
  • 479482 2023-003
    Significant Deficiency
  • 479483 2023-003
    Significant Deficiency
  • 1055911 2023-001
    Significant Deficiency Repeat
  • 1055912 2023-001
    Significant Deficiency Repeat
  • 1055913 2023-001
    Significant Deficiency Repeat
  • 1055914 2023-001
    Significant Deficiency Repeat
  • 1055915 2023-001
    Significant Deficiency Repeat
  • 1055916 2023-002
    Significant Deficiency Repeat
  • 1055917 2023-002
    Significant Deficiency Repeat
  • 1055918 2023-002
    Significant Deficiency Repeat
  • 1055919 2023-002
    Significant Deficiency Repeat
  • 1055920 2023-002
    Significant Deficiency Repeat
  • 1055921 2023-003
    Significant Deficiency
  • 1055922 2023-003
    Significant Deficiency
  • 1055923 2023-003
    Significant Deficiency
  • 1055924 2023-003
    Significant Deficiency
  • 1055925 2023-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
66.458 Capitalization Grants for Clean Water State Revolving Funds $1.45M
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $702,103
21.027 Coronavirus State and Local Fiscal Recovery Funds $627,355
16.738 Edward Byrne Memorial Justice Assistance Grant Program $59,049
16.034 Coronavirus Emergency Supplemental Funding Program $10,440