FAC Explorer

Audit 361144

FY End
2024-06-30
Total Expended
$9.44M
Findings
44
Programs
7
Organization: Marion County (SC)
Year: 2024 Accepted: 2025-07-01
Auditor: Kenneth Cobb & Company

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
569871 2024-001 Significant Deficiency Yes P
569872 2024-002 Significant Deficiency Yes P
569873 2024-003 Significant Deficiency Yes P
569874 2024-005 - - N
569875 2024-001 Significant Deficiency Yes P
569876 2024-002 Significant Deficiency Yes P
569877 2024-003 Significant Deficiency Yes P
569878 2024-001 Significant Deficiency Yes P
569879 2024-002 Significant Deficiency Yes P
569880 2024-003 Significant Deficiency Yes P
569881 2024-001 Significant Deficiency Yes P
569882 2024-002 Significant Deficiency Yes P
569883 2024-003 Significant Deficiency Yes P
569884 2024-001 Significant Deficiency Yes P
569885 2024-002 Significant Deficiency Yes P
569886 2024-003 Significant Deficiency Yes P
569887 2024-001 Significant Deficiency Yes P
569888 2024-002 Significant Deficiency Yes P
569889 2024-003 Significant Deficiency Yes P
569890 2024-001 Significant Deficiency Yes P
569891 2024-002 Significant Deficiency Yes P
569892 2024-003 Significant Deficiency Yes P
1146313 2024-001 Significant Deficiency Yes P
1146314 2024-002 Significant Deficiency Yes P
1146315 2024-003 Significant Deficiency Yes P
1146316 2024-005 - - N
1146317 2024-001 Significant Deficiency Yes P
1146318 2024-002 Significant Deficiency Yes P
1146319 2024-003 Significant Deficiency Yes P
1146320 2024-001 Significant Deficiency Yes P
1146321 2024-002 Significant Deficiency Yes P
1146322 2024-003 Significant Deficiency Yes P
1146323 2024-001 Significant Deficiency Yes P
1146324 2024-002 Significant Deficiency Yes P
1146325 2024-003 Significant Deficiency Yes P
1146326 2024-001 Significant Deficiency Yes P
1146327 2024-002 Significant Deficiency Yes P
1146328 2024-003 Significant Deficiency Yes P
1146329 2024-001 Significant Deficiency Yes P
1146330 2024-002 Significant Deficiency Yes P
1146331 2024-003 Significant Deficiency Yes P
1146332 2024-001 Significant Deficiency Yes P
1146333 2024-002 Significant Deficiency Yes P
1146334 2024-003 Significant Deficiency Yes P

Programs

ALN Program Spent Major Findings
20.106 Airport Improvement Program, Infrastructure Investment and Jobs Act Programs, and Covid-19 Airports Programs $5.54M Yes 4
21.027 Coronavirus State and Local Fiscal Recovery Funds $2.92M - 3
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $703,839 - 3
93.563 Child Support Services $213,322 - 3
97.042 Emergency Management Performance Grants $44,308 - 3
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $26,561 - 3
16.922 Equitable Sharing Program $1,132 - 3

Contacts

Name Title Type
L9E8FYYRAJG4 Alta S. 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 Indian Tribal Governments, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The County had no programs with indirect costs. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Marion County under porgrams of the federal government for the year ended June 30, 2024. The information in this Schedule is presented in accordance with the requirements of Title 2 Code of Federal Regulations Part 200, Uniform Administrative Requirements, Costs Prinicples, and Audit Requirements for Federal Awards (Uniform Guidance). Because 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 throughs 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 Indian Tribal Governments, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The County had no programs with indirect costs. There were no awards passed through to subrecipients included in this Schedule for the year ended June 30, 2024.
Title: Outstanding Debt to Office of Regulatory Staff 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 Indian Tribal Governments, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The County had no programs with indirect costs. The County owes $365,380.01 to the SC Office of the Regulatory Staff as of June 30, 2024.

Finding Details

Finding 2024-001
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 satements and disclosures before issuance.
Finding 2024-002
Due to a small staff size, the County does not have complete segregation of duties. Inadequate 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.
Finding 2024-003
The financial records and record keeping of the general ledger requried numerous journal entries by both County staff and the audit staff.
Finding 2024-005
The requirement that contractors and subcontractors that work on construction contracts submit weekly certified payrolls to the non-federal entity (grantee) and a statement of compliance to ensure that prevailing wage rates are paid could not be verified.
Finding 2024-001
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 satements and disclosures before issuance.
Finding 2024-002
Due to a small staff size, the County does not have complete segregation of duties. Inadequate 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.
Finding 2024-003
The financial records and record keeping of the general ledger requried numerous journal entries by both County staff and the audit staff.
Finding 2024-001
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 satements and disclosures before issuance.
Finding 2024-002
Due to a small staff size, the County does not have complete segregation of duties. Inadequate 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.
Finding 2024-003
The financial records and record keeping of the general ledger requried numerous journal entries by both County staff and the audit staff.
Finding 2024-001
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 satements and disclosures before issuance.
Finding 2024-002
Due to a small staff size, the County does not have complete segregation of duties. Inadequate 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.
Finding 2024-003
The financial records and record keeping of the general ledger requried numerous journal entries by both County staff and the audit staff.
Finding 2024-001
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 satements and disclosures before issuance.
Finding 2024-002
Due to a small staff size, the County does not have complete segregation of duties. Inadequate 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.
Finding 2024-003
The financial records and record keeping of the general ledger requried numerous journal entries by both County staff and the audit staff.
Finding 2024-001
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 satements and disclosures before issuance.
Finding 2024-002
Due to a small staff size, the County does not have complete segregation of duties. Inadequate 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.
Finding 2024-003
The financial records and record keeping of the general ledger requried numerous journal entries by both County staff and the audit staff.
Finding 2024-001
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 satements and disclosures before issuance.
Finding 2024-002
Due to a small staff size, the County does not have complete segregation of duties. Inadequate 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.
Finding 2024-003
The financial records and record keeping of the general ledger requried numerous journal entries by both County staff and the audit staff.
Finding 2024-001
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 satements and disclosures before issuance.
Finding 2024-002
Due to a small staff size, the County does not have complete segregation of duties. Inadequate 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.
Finding 2024-003
The financial records and record keeping of the general ledger requried numerous journal entries by both County staff and the audit staff.
Finding 2024-005
The requirement that contractors and subcontractors that work on construction contracts submit weekly certified payrolls to the non-federal entity (grantee) and a statement of compliance to ensure that prevailing wage rates are paid could not be verified.
Finding 2024-001
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 satements and disclosures before issuance.
Finding 2024-002
Due to a small staff size, the County does not have complete segregation of duties. Inadequate 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.
Finding 2024-003
The financial records and record keeping of the general ledger requried numerous journal entries by both County staff and the audit staff.
Finding 2024-001
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 satements and disclosures before issuance.
Finding 2024-002
Due to a small staff size, the County does not have complete segregation of duties. Inadequate 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.
Finding 2024-003
The financial records and record keeping of the general ledger requried numerous journal entries by both County staff and the audit staff.
Finding 2024-001
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 satements and disclosures before issuance.
Finding 2024-002
Due to a small staff size, the County does not have complete segregation of duties. Inadequate 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.
Finding 2024-003
The financial records and record keeping of the general ledger requried numerous journal entries by both County staff and the audit staff.
Finding 2024-001
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 satements and disclosures before issuance.
Finding 2024-002
Due to a small staff size, the County does not have complete segregation of duties. Inadequate 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.
Finding 2024-003
The financial records and record keeping of the general ledger requried numerous journal entries by both County staff and the audit staff.
Finding 2024-001
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 satements and disclosures before issuance.
Finding 2024-002
Due to a small staff size, the County does not have complete segregation of duties. Inadequate 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.
Finding 2024-003
The financial records and record keeping of the general ledger requried numerous journal entries by both County staff and the audit staff.
Finding 2024-001
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 satements and disclosures before issuance.
Finding 2024-002
Due to a small staff size, the County does not have complete segregation of duties. Inadequate 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.
Finding 2024-003
The financial records and record keeping of the general ledger requried numerous journal entries by both County staff and the audit staff.