EIN: 576001095
UEI: YD2AZ29TMBF1
Audited by: Greene Finney Cauley, LLP
Oversight agency: 21 [Department of the Treasury]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 7, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by November 7, 2026 (64 days from today).
What is a management decision? →CONDITION: The City filed its compliance report by the due date for the 2024 Coronavirus State and Local Fiscal Recovery Funds reporting requirement but the information provided did not agree to the City’s financial records. CRITERIA: The City should have adequate internal controls in place to ensure that compliance requirements are met for all grants received and the amounts reported reconcile to the City’s general ledger. CONTEXT, CAUSE, AND EFFECT: The City has undergone significant staffing changes and submitted its Coronavirus State and Local Fiscal Recovery Funds compliance report without reconciling the amount to the City’s general ledger. 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 and that grant reporting documents are reconciled to the City’s general ledger. RESPONSE: The City agrees with this finding and will adhere to the corrective action plan on page 71 in this audit report.
Show full finding ▾Hide full finding ▴CONDITION: The City filed its compliance report by the due date for the 2024 Coronavirus State and Local Fiscal Recovery Funds reporting requirement but the information provided did not agree to the City’s financial records. CRITERIA: The City should have adequate internal controls in place to ensure that compliance requirements are met for all grants received and the amounts reported reconcile to the City’s general ledger. CONTEXT, CAUSE, AND EFFECT: The City has undergone significant staffing changes and submitted its Coronavirus State and Local Fiscal Recovery Funds compliance report without reconciling the amount to the City’s general ledger. 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 and that grant reporting documents are reconciled to the City’s general ledger. RESPONSE: The City agrees with this finding and will adhere to the corrective action plan on page 71 in this audit report.
CONTACT PERSON: Mandy Hess, Finance Director, mhess@pickenscity.com CORRECTIVE ACTION: The City has implemented procedures to ensure that amounts reported for grant reporting amounts are accurate and are consistent with the City’s general ledger. PROPOSED COMPLETION DATE: December 31, 2026
FAC accepted this audit on July 14, 2025 — management decision was due January 14, 2026.
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.
Show full finding ▾Hide full finding ▴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.
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
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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