Finding 508372 (2023-027)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-11-19
Audit: 328979
Organization: Allendale County (SC)

AI Summary

  • Core Issue: The County failed to provide required financial reporting forms (SF-271 and SF-425) to the federal agency.
  • Impacted Requirements: Compliance with OMB standards for financial reporting is not being met, risking inaccurate grant expenditures and revenues.
  • Recommended Follow-Up: Ensure the County files and maintains all necessary federal reports to improve oversight and compliance.

Finding Text

Criteria Recipients must use the standard financial reporting forms, or such other forms as made be authorized by OMB, when reporting to the federal reporting agency. Condition/Effect The County did not make the following signed forms available; 1) Outlay report and request for reimbursement for construction programs (SF-271) 2) Federal Financial Report (SF-425) The effect could be a lack of monitoring the programs by County management. This could result in grant expenditures or revenue being incorrect. Recommendation We recommend that the County file and also maintain the required federal reports.

Categories

Reporting

Other Findings in this Audit

  • 508371 2023-027
    Significant Deficiency
  • 1084813 2023-027
    Significant Deficiency
  • 1084814 2023-027
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $423,315
10.766 Community Facilities Loans and Grants $149,915
93.563 Child Support Services $121,929
20.106 Airport Improvement Program, Covid-19 Airports Programs, and Infrastructure Investment and Jobs Act Programs $93,150
81.214 Environmental Monitoring/cleanup, Cultural and Resource Mgmt., Emergency Response Research, Outreach, Technical Analysis $65,307
97.042 Emergency Management Performance Grants $14,573