FAC Explorer

Finding 964142 (2023-004)

Significant Deficiency
Requirement
H
Questioned Costs
-
Year
2023
Accepted
2024-03-28
Audit: 299764
Organization: Spartanburg County, South Carolina (SC)
Auditor: Greene Finney Cauley LLP

AI Summary

  • Answer: The County exceeded the timely expenditure requirement with a ratio of 1.96% instead of the required 1.5%.
  • Trend: This indicates a potential issue with managing funds within the CDBG program.
  • List: Follow the corrective action plan to ensure compliance with the CDBG program's performance requirements.

Finding Text

CONDITION: The County did not meet the timely expenditure requirement. CRITERIA: The County should maintain a timeliness ratio of 1.5% as of the annual report. CONTEXT, CAUSE, AND EFFECT: We noted during our review of CDBG program that the County had a timeliness ratio of 1.96%. RECOMMENDATION: We recommend that the County adhere to the period of performance requirements of the CDBG program. RESPONSE: The County agrees with this finding and will adhere to the corrective action plan on page 19.

Categories

Period of Performance

Other Findings in this Audit

  • 387692 2023-003
    Significant Deficiency
  • 387693 2023-003
    Significant Deficiency
  • 387694 2023-003
    Significant Deficiency
  • 387695 2023-003
    Significant Deficiency
  • 387696 2023-003
    Significant Deficiency
  • 387697 2023-004
    Significant Deficiency
  • 387698 2023-004
    Significant Deficiency
  • 387699 2023-004
    Significant Deficiency
  • 387700 2023-004
    Significant Deficiency
  • 387701 2023-004
    Significant Deficiency
  • 964134 2023-003
    Significant Deficiency
  • 964135 2023-003
    Significant Deficiency
  • 964136 2023-003
    Significant Deficiency
  • 964137 2023-003
    Significant Deficiency
  • 964138 2023-003
    Significant Deficiency
  • 964139 2023-004
    Significant Deficiency
  • 964140 2023-004
    Significant Deficiency
  • 964141 2023-004
    Significant Deficiency
  • 964143 2023-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
14.218 Covid-19 - Community Development Block Grants/entitlement Grants $587,833
21.023 Covid-19 - Emergency Rental Assistance Program $512,394
20.205 Highway Planning and Construction $354,441
14.218 Community Development Block Grants/entitlement Grants $285,983
21.016 Equitable Sharing $226,791
17.258 Wia Adult Program $111,426
16.738 Edward Byrne Memorial Justice Assistance Grant Program $84,196
17.277 Workforce Investment Act (wia) National Emergency Grants $81,713
14.239 Home Investment Partnerships Program $68,133
97.042 Emergency Management Performance Grants $65,302
21.027 Covid-19 - Coronavirus State and Local Fiscal Recovery Funds $60,078
93.563 Child Support Enforcement $39,241
97.017 Fema Pre-Disaster Mitigation Award $35,312
16.922 Equitable Sharing Program $31,693
97.042 Covid-19 - Emergency Management Performance Grants $29,736
17.259 Wia Youth Activities $28,777
17.278 Wia Dislocated Worker Formula Grants $20,750
20.703 Interagency Hazardous Materials Public Sector Training and Planning Grants $14,000
14.239 Covid-19 - Home Investment Partnerships Program $11,597
16.588 Violence Against Women Formula Grants $8,869
20.600 State and Community Highway Safety $5,612