FAC Explorer

Audit 37963

FY End
2022-06-30
Total Expended
$2.01M
Findings
28
Programs
7
Organization: Marion County (SC)
Year: 2022 Accepted: 2023-03-20
Auditor: Kenneth Cobb & Company PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
39214 2022-001 Significant Deficiency Yes P
39215 2022-002 Significant Deficiency Yes P
39216 2022-001 Significant Deficiency Yes P
39217 2022-002 Significant Deficiency Yes P
39218 2022-001 Significant Deficiency Yes P
39219 2022-002 Significant Deficiency Yes P
39220 2022-001 Significant Deficiency Yes P
39221 2022-002 Significant Deficiency Yes P
39222 2022-001 Significant Deficiency Yes P
39223 2022-002 Significant Deficiency Yes P
39224 2022-001 Significant Deficiency Yes P
39225 2022-002 Significant Deficiency Yes P
39226 2022-001 Significant Deficiency Yes P
39227 2022-002 Significant Deficiency Yes P
615656 2022-001 Significant Deficiency Yes P
615657 2022-002 Significant Deficiency Yes P
615658 2022-001 Significant Deficiency Yes P
615659 2022-002 Significant Deficiency Yes P
615660 2022-001 Significant Deficiency Yes P
615661 2022-002 Significant Deficiency Yes P
615662 2022-001 Significant Deficiency Yes P
615663 2022-002 Significant Deficiency Yes P
615664 2022-001 Significant Deficiency Yes P
615665 2022-002 Significant Deficiency Yes P
615666 2022-001 Significant Deficiency Yes P
615667 2022-002 Significant Deficiency Yes P
615668 2022-001 Significant Deficiency Yes P
615669 2022-002 Significant Deficiency Yes P

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.26M Yes 2
20.106 Airport Improvement Program $225,053 - 2
93.563 Child Support Enforcement $208,530 - 2
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $135,570 - 2
16.034 Coronavirus Emergency Supplemental Funding Program $103,182 - 2
97.042 Emergency Management Performance Grants $69,087 - 2
97.039 Hazard Mitigation Grant $787 - 2

Contacts

Name Title Type
L9E8FYYRAJG4 Chavis Watford Auditee
8434233904 Brenda G. Jackson Auditor
No contacts on file

Notes to SEFA

Title: PASS THROUGHS TO SUBRECIPIENS Accounting Policies: 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, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, 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. 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 auditee did not use the de minimis cost rate. There were no awards passed through to subrecipients included in this Schedule for the year ended June 30, 2022.
Title: OUTSTANDING DEBT TO OFFICE OF REGULATORY STAFF Accounting Policies: 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, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, 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. 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 auditee did not use the de minimis cost rate. The County owes $467,213.31 to the SC Office of the Regulatory Staff as of June 30, 2022.

Finding Details

Finding 2022-001
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 statements and disclosures before issuance
Finding 2022-002
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.
Finding 2022-001
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 statements and disclosures before issuance
Finding 2022-002
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.
Finding 2022-001
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 statements and disclosures before issuance
Finding 2022-002
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.
Finding 2022-001
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 statements and disclosures before issuance
Finding 2022-002
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.
Finding 2022-001
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 statements and disclosures before issuance
Finding 2022-002
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.
Finding 2022-001
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 statements and disclosures before issuance
Finding 2022-002
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.
Finding 2022-001
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 statements and disclosures before issuance
Finding 2022-002
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.
Finding 2022-001
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 statements and disclosures before issuance
Finding 2022-002
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.
Finding 2022-001
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 statements and disclosures before issuance
Finding 2022-002
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.
Finding 2022-001
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 statements and disclosures before issuance
Finding 2022-002
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.
Finding 2022-001
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 statements and disclosures before issuance
Finding 2022-002
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.
Finding 2022-001
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 statements and disclosures before issuance
Finding 2022-002
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.
Finding 2022-001
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 statements and disclosures before issuance
Finding 2022-002
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.
Finding 2022-001
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 statements and disclosures before issuance
Finding 2022-002
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.