Audit 386938

FY End

2025-09-30

Total Expended

$2.52M

Findings

Programs

Organization: Housing and Community Redevelopment Authority of Marlboro County (SC)

Year: 2025 Accepted: 2026-02-12

Auditor: SMITHMARION&CO

Organization Exclusion Status:

Checking exclusion status...

Findings

ID	Ref	Severity	Repeat	Requirement
1173338	2025-001	Material Weakness	Yes	N

Programs

ALN	Program	Spent	Major
14.872	PUBLIC HOUSING CAPITAL FUND	$529,680	Yes
21.023	EMERGENCY RENTAL ASSISTANCE PROGRAM	$289,073	Yes
14.850	PUBLIC HOUSING OPERATING FUND	$280,823	Yes
14.871	SECTION 8 HOUSING CHOICE VOUCHERS	$88,832	Yes

Contacts

Name	Title	Type
E1LZLP4KJDD1	Pam, Stevens	Auditee
8435862674	Chad Porter	Auditor
No contacts on file

Notes to SEFA

The accompanying schedule presents the expenditures incurred (and related awards received) by Housing and Community Revelopment Authority of Marlboro County (the Authority) that are reimbursable under federal programs of federal agencies providing financial assistance awards. For the purpose of this schedule, only the portion of the program expenditures reimbursable with such federal funds is reported in the accompanying schedule. Program expenditures in excess of the maximum federal reimbursement authorized or the portion of the program expenditures that were funded with local or other nonfederal funds are excluded from the accompanying schedule. This schedule also only includes the amounts expended by the Authority.

The expenditures included in the accompanying schedule were reported on the accrual basis of accounting. Expenditures are recognized in the accounting period in which the related liability is incurred. Expenditures reported included any property or equipment acquisitions incurred under the federal program. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of the basic financial statements.

The Authority has not elected to use the 15% de minimis indirect cost rate as allowed in the Uniform Guidance, section 414.

Finding Details

Finding 2025-001

"In accordance with the 2014 Appropriations Act Section 242, the utility allowance for a family shall be the lower of: (1) The utility allowance amount for the family unit size; or (2) the utility allowance amount for the unit size of the unit rented by the family. However, upon the request of a family that includes a person with disabilities, the PHA must approve a utility allowance higher than the applicable amount if such a higher utility allowance is needed as a reasonable accommodation in accordance with HUD's regulations in 24 CFR part 8 to make the program accessible to and usable by the family member with a disability. This provision applies only to vouchers issued after the effective date of this notice (June 12, 2014) and to current program participants. For current program participants, a PHA must implement the new allowance at the family's next annual reexamination, provided that the PHA is able to provide a family with at least 60 days' notice prior to the reexamination. During the audit, we noted multiple HUD Forms 50058 had utility allowances calculated not in accordance with the above criteria. The Authority had roughly 277 vouchers issued throughout the fiscal year under examination which would translate to 3,324 housing assistance payment transactions for the year. Of these we reviewed 40 individual housing assistance payment transactions, and found 13 instances of noncompliance. Personnel responsible for calculating the utility allowances were not informed of requirements and no internal controls were in place to ensure compliance. The Authority was in violation of the Federal Regulation which resulted in errors in calculating housing assistance payments (HAP) and utility reimbursement payments.