Finding 571247 (2023-003)

Material Weakness

Requirement

Questioned Costs

Year

2023

Accepted

2025-07-14

Audit: 362141

Organization: City of Pickens (SC)

Auditor: Greene Finney Cauley LLP

AI Summary

Issue: The City missed the deadline for the 2023 compliance report for Coronavirus State and Local Fiscal Recovery Funds.
Requirements Impacted: Adequate internal controls are needed to ensure compliance with all grant requirements.
Follow-Up: Strengthen internal controls for grants to ensure timely compliance in the future.

Finding Text

CONDITION: The City failed to file its compliance report by the due date for the 2023 Coronavirus State and Local Fiscal Recovery Funds reporting requirement. CRITERIA: The City should have adequate internal controls in place to ensure that compliance requirements are met for all grants received. CONTEXT, CAUSE, AND EFFECT: The City has undergone significant staffing changes and did not submit its Coronavirus State and Local Fiscal Recovery Funds compliance report by the deadline. RECOMMENDATION: We would recommend that the City strengthen its internal controls related to grants to ensure all grant compliance requirements have been met for each grant received. RESPONSE: The City agrees with this finding and will adhere to the corrective action plan on page 68 in this audit report.

Corrective Action Plan

CONTACT PERSON: Mandy Hess, Finance Director, mhess@pickenscity.com CORRECTIVE ACTION: The City has implemented procedures for grant compliance requirements to ensure that grant reporting is submitted on a timelier basis. PROPOSED COMPLETION DATE: July 31, 2025

Other Findings in this Audit

1147689 2023-003

Material Weakness

Programs in Audit

ALN	Program Name	Expenditures
14.218	Community Development Block Grants/entitlement Grants	$557,110
21.027	Covid-19 - Coronavirus State and Local Fiscal Recovery Funds	$434,591