Audit 318757

FY End
2023-06-30
Total Expended
$3.70M
Findings
42
Programs
7
Organization: Marion County (SC)
Year: 2023 Accepted: 2024-09-09

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
486109 2023-001 Significant Deficiency Yes P
486110 2023-002 Significant Deficiency Yes P
486111 2023-003 Material Weakness Yes P
486112 2023-001 Significant Deficiency Yes P
486113 2023-002 Significant Deficiency Yes P
486114 2023-003 Material Weakness Yes P
486115 2023-001 Significant Deficiency Yes P
486116 2023-002 Significant Deficiency Yes P
486117 2023-003 Material Weakness Yes P
486118 2023-001 Significant Deficiency Yes P
486119 2023-002 Significant Deficiency Yes P
486120 2023-003 Material Weakness Yes P
486121 2023-001 Significant Deficiency Yes P
486122 2023-002 Significant Deficiency Yes P
486123 2023-003 Material Weakness Yes P
486124 2023-001 Significant Deficiency Yes P
486125 2023-002 Significant Deficiency Yes P
486126 2023-003 Material Weakness Yes P
486127 2023-001 Significant Deficiency Yes P
486128 2023-002 Significant Deficiency Yes P
486129 2023-003 Material Weakness Yes P
1062551 2023-001 Significant Deficiency Yes P
1062552 2023-002 Significant Deficiency Yes P
1062553 2023-003 Material Weakness Yes P
1062554 2023-001 Significant Deficiency Yes P
1062555 2023-002 Significant Deficiency Yes P
1062556 2023-003 Material Weakness Yes P
1062557 2023-001 Significant Deficiency Yes P
1062558 2023-002 Significant Deficiency Yes P
1062559 2023-003 Material Weakness Yes P
1062560 2023-001 Significant Deficiency Yes P
1062561 2023-002 Significant Deficiency Yes P
1062562 2023-003 Material Weakness Yes P
1062563 2023-001 Significant Deficiency Yes P
1062564 2023-002 Significant Deficiency Yes P
1062565 2023-003 Material Weakness Yes P
1062566 2023-001 Significant Deficiency Yes P
1062567 2023-002 Significant Deficiency Yes P
1062568 2023-003 Material Weakness Yes P
1062569 2023-001 Significant Deficiency Yes P
1062570 2023-002 Significant Deficiency Yes P
1062571 2023-003 Material Weakness Yes P

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.79M Yes 3
20.106 Airport Improvement Program $1.66M Yes 3
93.563 Child Support Enforcement $181,209 - 3
97.042 Emergency Management Performance Grants $63,391 - 3
16.922 Equitable Sharing Program $7,640 - 3
16.543 Missing Children's Assistance $1,178 - 3
16.607 Bulletproof Vest Partnership Program $701 - 3

Contacts

Name Title Type
L9E8FYYRAJG4 Alta Dubose Auditee
8434238230 Brenda G. Jackson Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and/or OMB Circular A-87, Cost Principles for State, Local, and Inidan Tribal governments, wherein certain types of expenditures are not allowable or are limied as to reimbursement. De Minimis Rate Used: N Rate Explanation: Marion County did not elect to use the 10% de minimis cost rate as covered in 2 CFR Part 200.414. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Marion County under programs of the federal government for the year ended June 30, 2023. The information in this Schedule is presented in accordance with the requirements of Title 2 Code of Federal Regulations Part 200, Uniform Administrative Rquirements, Costs Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Becase the Schedule presents only a selected portion of the operations of the County it is not intended to and does not present the financial position or changes in net position of the County.
Title: Pass through to Subrecipients Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and/or OMB Circular A-87, Cost Principles for State, Local, and Inidan Tribal governments, wherein certain types of expenditures are not allowable or are limied as to reimbursement. De Minimis Rate Used: N Rate Explanation: Marion County did not elect to use the 10% de minimis cost rate as covered in 2 CFR Part 200.414. There were no awards passed through to subrecipients inluded in the Schedule for the year ended June 30, 2023.
Title: Oustanding Debt to the ORS Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and/or OMB Circular A-87, Cost Principles for State, Local, and Inidan Tribal governments, wherein certain types of expenditures are not allowable or are limied as to reimbursement. De Minimis Rate Used: N Rate Explanation: Marion County did not elect to use the 10% de minimis cost rate as covered in 2 CFR Part 200.414. The County owed $415,352.05 to the SC Office of the Regulatory Staff as of June 30, 2023.

Finding Details

The County does not prepare its annual financial statements and footnote disclosures. The County staff work with the auditor in the preparation and subsequently reviews and approves all statements and disclosures before issuance.
Due to a small staff size, the County does not have complete segregation of duties. Inadequate segregation of duties may make the County susceptible to management override of controls, misappropriation of assets and/or the subsequent concealment of the acts and/or inaccurate financial reporting.
The financial records and record keeping of the general ledger and accounts payable of the County for the year ended June 30, 2023 were difficult to audit and not what would be considered good business practices. Certain invoices could not be located or took significant effort to locate. Expenditures on the County’s general ledger were also very often mis-classified. The mis-classifications required numerous journal entries by both County staff and the audit staff. This also made it very difficult to monitor the spending in accordance with the approved budget. We also noted that numerous invoices were often not paid timely. Balance sheet accounts that were the responsibility of the Finance Department were not properly monitored and adjusted. This often resulted in understated or overstated expenditure accounts. Therefore, they were significantly misstated during the year.
The County does not prepare its annual financial statements and footnote disclosures. The County staff work with the auditor in the preparation and subsequently reviews and approves all statements and disclosures before issuance.
Due to a small staff size, the County does not have complete segregation of duties. Inadequate segregation of duties may make the County susceptible to management override of controls, misappropriation of assets and/or the subsequent concealment of the acts and/or inaccurate financial reporting.
The financial records and record keeping of the general ledger and accounts payable of the County for the year ended June 30, 2023 were difficult to audit and not what would be considered good business practices. Certain invoices could not be located or took significant effort to locate. Expenditures on the County’s general ledger were also very often mis-classified. The mis-classifications required numerous journal entries by both County staff and the audit staff. This also made it very difficult to monitor the spending in accordance with the approved budget. We also noted that numerous invoices were often not paid timely. Balance sheet accounts that were the responsibility of the Finance Department were not properly monitored and adjusted. This often resulted in understated or overstated expenditure accounts. Therefore, they were significantly misstated during the year.
The County does not prepare its annual financial statements and footnote disclosures. The County staff work with the auditor in the preparation and subsequently reviews and approves all statements and disclosures before issuance.
Due to a small staff size, the County does not have complete segregation of duties. Inadequate segregation of duties may make the County susceptible to management override of controls, misappropriation of assets and/or the subsequent concealment of the acts and/or inaccurate financial reporting.
The financial records and record keeping of the general ledger and accounts payable of the County for the year ended June 30, 2023 were difficult to audit and not what would be considered good business practices. Certain invoices could not be located or took significant effort to locate. Expenditures on the County’s general ledger were also very often mis-classified. The mis-classifications required numerous journal entries by both County staff and the audit staff. This also made it very difficult to monitor the spending in accordance with the approved budget. We also noted that numerous invoices were often not paid timely. Balance sheet accounts that were the responsibility of the Finance Department were not properly monitored and adjusted. This often resulted in understated or overstated expenditure accounts. Therefore, they were significantly misstated during the year.
The County does not prepare its annual financial statements and footnote disclosures. The County staff work with the auditor in the preparation and subsequently reviews and approves all statements and disclosures before issuance.
Due to a small staff size, the County does not have complete segregation of duties. Inadequate segregation of duties may make the County susceptible to management override of controls, misappropriation of assets and/or the subsequent concealment of the acts and/or inaccurate financial reporting.
The financial records and record keeping of the general ledger and accounts payable of the County for the year ended June 30, 2023 were difficult to audit and not what would be considered good business practices. Certain invoices could not be located or took significant effort to locate. Expenditures on the County’s general ledger were also very often mis-classified. The mis-classifications required numerous journal entries by both County staff and the audit staff. This also made it very difficult to monitor the spending in accordance with the approved budget. We also noted that numerous invoices were often not paid timely. Balance sheet accounts that were the responsibility of the Finance Department were not properly monitored and adjusted. This often resulted in understated or overstated expenditure accounts. Therefore, they were significantly misstated during the year.
The County does not prepare its annual financial statements and footnote disclosures. The County staff work with the auditor in the preparation and subsequently reviews and approves all statements and disclosures before issuance.
Due to a small staff size, the County does not have complete segregation of duties. Inadequate segregation of duties may make the County susceptible to management override of controls, misappropriation of assets and/or the subsequent concealment of the acts and/or inaccurate financial reporting.
The financial records and record keeping of the general ledger and accounts payable of the County for the year ended June 30, 2023 were difficult to audit and not what would be considered good business practices. Certain invoices could not be located or took significant effort to locate. Expenditures on the County’s general ledger were also very often mis-classified. The mis-classifications required numerous journal entries by both County staff and the audit staff. This also made it very difficult to monitor the spending in accordance with the approved budget. We also noted that numerous invoices were often not paid timely. Balance sheet accounts that were the responsibility of the Finance Department were not properly monitored and adjusted. This often resulted in understated or overstated expenditure accounts. Therefore, they were significantly misstated during the year.
The County does not prepare its annual financial statements and footnote disclosures. The County staff work with the auditor in the preparation and subsequently reviews and approves all statements and disclosures before issuance.
Due to a small staff size, the County does not have complete segregation of duties. Inadequate segregation of duties may make the County susceptible to management override of controls, misappropriation of assets and/or the subsequent concealment of the acts and/or inaccurate financial reporting.
The financial records and record keeping of the general ledger and accounts payable of the County for the year ended June 30, 2023 were difficult to audit and not what would be considered good business practices. Certain invoices could not be located or took significant effort to locate. Expenditures on the County’s general ledger were also very often mis-classified. The mis-classifications required numerous journal entries by both County staff and the audit staff. This also made it very difficult to monitor the spending in accordance with the approved budget. We also noted that numerous invoices were often not paid timely. Balance sheet accounts that were the responsibility of the Finance Department were not properly monitored and adjusted. This often resulted in understated or overstated expenditure accounts. Therefore, they were significantly misstated during the year.
The County does not prepare its annual financial statements and footnote disclosures. The County staff work with the auditor in the preparation and subsequently reviews and approves all statements and disclosures before issuance.
Due to a small staff size, the County does not have complete segregation of duties. Inadequate segregation of duties may make the County susceptible to management override of controls, misappropriation of assets and/or the subsequent concealment of the acts and/or inaccurate financial reporting.
The financial records and record keeping of the general ledger and accounts payable of the County for the year ended June 30, 2023 were difficult to audit and not what would be considered good business practices. Certain invoices could not be located or took significant effort to locate. Expenditures on the County’s general ledger were also very often mis-classified. The mis-classifications required numerous journal entries by both County staff and the audit staff. This also made it very difficult to monitor the spending in accordance with the approved budget. We also noted that numerous invoices were often not paid timely. Balance sheet accounts that were the responsibility of the Finance Department were not properly monitored and adjusted. This often resulted in understated or overstated expenditure accounts. Therefore, they were significantly misstated during the year.
The County does not prepare its annual financial statements and footnote disclosures. The County staff work with the auditor in the preparation and subsequently reviews and approves all statements and disclosures before issuance.
Due to a small staff size, the County does not have complete segregation of duties. Inadequate segregation of duties may make the County susceptible to management override of controls, misappropriation of assets and/or the subsequent concealment of the acts and/or inaccurate financial reporting.
The financial records and record keeping of the general ledger and accounts payable of the County for the year ended June 30, 2023 were difficult to audit and not what would be considered good business practices. Certain invoices could not be located or took significant effort to locate. Expenditures on the County’s general ledger were also very often mis-classified. The mis-classifications required numerous journal entries by both County staff and the audit staff. This also made it very difficult to monitor the spending in accordance with the approved budget. We also noted that numerous invoices were often not paid timely. Balance sheet accounts that were the responsibility of the Finance Department were not properly monitored and adjusted. This often resulted in understated or overstated expenditure accounts. Therefore, they were significantly misstated during the year.
The County does not prepare its annual financial statements and footnote disclosures. The County staff work with the auditor in the preparation and subsequently reviews and approves all statements and disclosures before issuance.
Due to a small staff size, the County does not have complete segregation of duties. Inadequate segregation of duties may make the County susceptible to management override of controls, misappropriation of assets and/or the subsequent concealment of the acts and/or inaccurate financial reporting.
The financial records and record keeping of the general ledger and accounts payable of the County for the year ended June 30, 2023 were difficult to audit and not what would be considered good business practices. Certain invoices could not be located or took significant effort to locate. Expenditures on the County’s general ledger were also very often mis-classified. The mis-classifications required numerous journal entries by both County staff and the audit staff. This also made it very difficult to monitor the spending in accordance with the approved budget. We also noted that numerous invoices were often not paid timely. Balance sheet accounts that were the responsibility of the Finance Department were not properly monitored and adjusted. This often resulted in understated or overstated expenditure accounts. Therefore, they were significantly misstated during the year.
The County does not prepare its annual financial statements and footnote disclosures. The County staff work with the auditor in the preparation and subsequently reviews and approves all statements and disclosures before issuance.
Due to a small staff size, the County does not have complete segregation of duties. Inadequate segregation of duties may make the County susceptible to management override of controls, misappropriation of assets and/or the subsequent concealment of the acts and/or inaccurate financial reporting.
The financial records and record keeping of the general ledger and accounts payable of the County for the year ended June 30, 2023 were difficult to audit and not what would be considered good business practices. Certain invoices could not be located or took significant effort to locate. Expenditures on the County’s general ledger were also very often mis-classified. The mis-classifications required numerous journal entries by both County staff and the audit staff. This also made it very difficult to monitor the spending in accordance with the approved budget. We also noted that numerous invoices were often not paid timely. Balance sheet accounts that were the responsibility of the Finance Department were not properly monitored and adjusted. This often resulted in understated or overstated expenditure accounts. Therefore, they were significantly misstated during the year.
The County does not prepare its annual financial statements and footnote disclosures. The County staff work with the auditor in the preparation and subsequently reviews and approves all statements and disclosures before issuance.
Due to a small staff size, the County does not have complete segregation of duties. Inadequate segregation of duties may make the County susceptible to management override of controls, misappropriation of assets and/or the subsequent concealment of the acts and/or inaccurate financial reporting.
The financial records and record keeping of the general ledger and accounts payable of the County for the year ended June 30, 2023 were difficult to audit and not what would be considered good business practices. Certain invoices could not be located or took significant effort to locate. Expenditures on the County’s general ledger were also very often mis-classified. The mis-classifications required numerous journal entries by both County staff and the audit staff. This also made it very difficult to monitor the spending in accordance with the approved budget. We also noted that numerous invoices were often not paid timely. Balance sheet accounts that were the responsibility of the Finance Department were not properly monitored and adjusted. This often resulted in understated or overstated expenditure accounts. Therefore, they were significantly misstated during the year.
The County does not prepare its annual financial statements and footnote disclosures. The County staff work with the auditor in the preparation and subsequently reviews and approves all statements and disclosures before issuance.
Due to a small staff size, the County does not have complete segregation of duties. Inadequate segregation of duties may make the County susceptible to management override of controls, misappropriation of assets and/or the subsequent concealment of the acts and/or inaccurate financial reporting.
The financial records and record keeping of the general ledger and accounts payable of the County for the year ended June 30, 2023 were difficult to audit and not what would be considered good business practices. Certain invoices could not be located or took significant effort to locate. Expenditures on the County’s general ledger were also very often mis-classified. The mis-classifications required numerous journal entries by both County staff and the audit staff. This also made it very difficult to monitor the spending in accordance with the approved budget. We also noted that numerous invoices were often not paid timely. Balance sheet accounts that were the responsibility of the Finance Department were not properly monitored and adjusted. This often resulted in understated or overstated expenditure accounts. Therefore, they were significantly misstated during the year.
The County does not prepare its annual financial statements and footnote disclosures. The County staff work with the auditor in the preparation and subsequently reviews and approves all statements and disclosures before issuance.
Due to a small staff size, the County does not have complete segregation of duties. Inadequate segregation of duties may make the County susceptible to management override of controls, misappropriation of assets and/or the subsequent concealment of the acts and/or inaccurate financial reporting.
The financial records and record keeping of the general ledger and accounts payable of the County for the year ended June 30, 2023 were difficult to audit and not what would be considered good business practices. Certain invoices could not be located or took significant effort to locate. Expenditures on the County’s general ledger were also very often mis-classified. The mis-classifications required numerous journal entries by both County staff and the audit staff. This also made it very difficult to monitor the spending in accordance with the approved budget. We also noted that numerous invoices were often not paid timely. Balance sheet accounts that were the responsibility of the Finance Department were not properly monitored and adjusted. This often resulted in understated or overstated expenditure accounts. Therefore, they were significantly misstated during the year.
The County does not prepare its annual financial statements and footnote disclosures. The County staff work with the auditor in the preparation and subsequently reviews and approves all statements and disclosures before issuance.
Due to a small staff size, the County does not have complete segregation of duties. Inadequate segregation of duties may make the County susceptible to management override of controls, misappropriation of assets and/or the subsequent concealment of the acts and/or inaccurate financial reporting.
The financial records and record keeping of the general ledger and accounts payable of the County for the year ended June 30, 2023 were difficult to audit and not what would be considered good business practices. Certain invoices could not be located or took significant effort to locate. Expenditures on the County’s general ledger were also very often mis-classified. The mis-classifications required numerous journal entries by both County staff and the audit staff. This also made it very difficult to monitor the spending in accordance with the approved budget. We also noted that numerous invoices were often not paid timely. Balance sheet accounts that were the responsibility of the Finance Department were not properly monitored and adjusted. This often resulted in understated or overstated expenditure accounts. Therefore, they were significantly misstated during the year.