Finding Text
2024-007. Reporting
Federal AL#: 21.027
State and Local Fiscal Recovery (SLFRF)
Award Year: 2024
Criteria: The Awardee, Orangeburg County, is obligated to comply with specific reporting requirements including the
timely submission of interim reports.
Condition: During our testing of the SLFRF Program of the County, we noted that the fourth quarter interim report
was not filed on time.
Context: We addressed these matters with County management who are aware of the reporting requirements.
Effect: Failure to submit these reports timely can lead to noncompliance and potentially an event of default.
Cause: Management oversight.
Recommendation: We recommend the County review and update its policies and procedures to ensure all reporting
procedures are being performed in order to be compliant with requirements under the Uniform Guidance and the
SLFRF Program.
Views of Responsible Officials and Planned Corrective Action: We concur with the finding. The County is in the
process of implementing controls and procedures to ensure reporting are being performed in order to be compliant
with requirements under the Uniform Guidance and the SLFRF Program.