FAC Explorer

Audit 364970

FY End
2024-06-30
Total Expended
$8.54M
Findings
4
Programs
11
Organization: County of Orangeburg (SC)
Year: 2024 Accepted: 2025-08-26
Auditor: Mauldin & Jenkins CPAS and Advisors

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
574686 2024-007 Material Weakness - L
574687 2024-008 Material Weakness - L
1151128 2024-007 Material Weakness - L
1151129 2024-008 Material Weakness - L

Programs

ALN Program Spent Major Findings
10.752 Rural Econnectivity Pilot Program $4.01M Yes 1
10.766 Community Facilities Loans and Grants $1.86M Yes 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.21M Yes 1
93.563 Child Support Services $497,730 - 0
97.042 Emergency Management Performance Grants $419,325 - 0
14.239 Home Investment Partnerships Program $273,887 - 0
14.218 Community Development Block Grants/entitlement Grants $176,098 - 0
93.889 National Bioterrorism Hospital Preparedness Program $40,000 - 0
10.558 Child and Adult Care Food Program $39,078 - 0
20.703 Interagency Hazardous Materials Public Sector Training and Planning Grants $5,975 - 0
20.509 Formula Grants for Rural Areas and Tribal Transit Program $2,942 - 0

Contacts

Name Title Type
KL8WZ1KVFNM8 Marie Williams Auditee
8035336113 Grant Davis Auditor
No contacts on file

Notes to SEFA

Title: 1 Accounting Policies: NOTE 1. BASIS OF PRESENTATION The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of Orangeburg County (the “County”) under programs 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 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in the Schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Accounting - Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. NOTE 3. INDIRECT COST RATE The County has elected not to use the 10 percent de Minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The County has elected not to use the 10 percent de Minimis indirect cost rate allowed under the Uniform Guidance. NOTE 1. BASIS OF PRESENTATION The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of Orangeburg County (the “County”) under programs 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 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in the Schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.
Title: 2 Accounting Policies: NOTE 1. BASIS OF PRESENTATION The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of Orangeburg County (the “County”) under programs 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 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in the Schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Accounting - Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. NOTE 3. INDIRECT COST RATE The County has elected not to use the 10 percent de Minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The County has elected not to use the 10 percent de Minimis indirect cost rate allowed under the Uniform Guidance. NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Accounting - Expenditures reported on the Schedule are reported on the modified accrual basis of accounting.
Title: 3 Accounting Policies: NOTE 1. BASIS OF PRESENTATION The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of Orangeburg County (the “County”) under programs 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 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in the Schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Accounting - Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. NOTE 3. INDIRECT COST RATE The County has elected not to use the 10 percent de Minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The County has elected not to use the 10 percent de Minimis indirect cost rate allowed under the Uniform Guidance. NOTE 3. INDIRECT COST RATE The County has elected not to use the 10 percent de Minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2024-007
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.
Finding 2024-008
2024-008. Reporting Federal AL#: 10.752 ReConnect Program Award Year: 2024 Criteria: The Awardee, Orangeburg County, is obligated to comply with specific reporting requirements including the timely submission of an annual audit, quarterly, semi-annual, and annual mapping reports. Condition: During our testing of the ReConnect Program of the County, we noted that none of the above reports were submitted to the Rural Utilities Service (RUS) on time, while certain required reports had not been submitted. Context: We addressed these matters with County management who are aware of the reporting requirements. Effect: Failure to submit these reports 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 ReConnent 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 ReConnect Program.
Finding 2024-007
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.
Finding 2024-008
2024-008. Reporting Federal AL#: 10.752 ReConnect Program Award Year: 2024 Criteria: The Awardee, Orangeburg County, is obligated to comply with specific reporting requirements including the timely submission of an annual audit, quarterly, semi-annual, and annual mapping reports. Condition: During our testing of the ReConnect Program of the County, we noted that none of the above reports were submitted to the Rural Utilities Service (RUS) on time, while certain required reports had not been submitted. Context: We addressed these matters with County management who are aware of the reporting requirements. Effect: Failure to submit these reports 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 ReConnent 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 ReConnect Program.