FAC Explorer

Audit 391354

FY End
2025-06-30
Total Expended
$948,769
Findings
3
Programs
3
Organization: Bamberg Council on Aging (SC)
Year: 2025 Accepted: 2026-03-11
Auditor: THE BRITTINGHAM GROUP LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1177946 2025-001 Material Weakness Yes B
1177947 2025-001 Material Weakness Yes B
1177948 2025-001 Material Weakness Yes B

Programs

ALN Program Spent Major Findings
20.509 FORMULA GRANTS FOR RURAL AREAS AND TRIBAL TRANSIT PROGRAM $507,450 Yes 1
20.526 BUSES AND BUS FACILITIES FORMULA, COMPETITIVE, AND LOW OR NO EMISSIONS PROGRAMS $70,000 Yes 0
20.513 ENHANCED MOBILITY OF SENIORS AND INDIVIDUALS WITH DISABILITIES $52,336 Yes 0

Contacts

Name Title Type
P7KBESFR3KW5 Kay Clary Auditee
8032453021 Randall Cooper Auditor
No contacts on file

Notes to SEFA

Bamberg County Council on Aging (the “Office on Aging”) has adopted Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Those standards were adopted to fulfill the financial and compliance audit requirements of federal grantor agencies. For purposes of implementing Uniform Guidance, federal grant awards were made susceptible to audit and are included in the Schedule of Expenditures of Federal Awards.

Finding Details

Finding 2025-001
Criteria: Per Uniform Guidance 2 CFR 200.414, governmental entities must submit an annual indirect cost proposal or cost allocation plan to their cognizant agency for review and approval to recover indirect costs. Condition: The Office on Aging did not update or submit its indirect cost allocation plan for the fiscal year ended June 30, 2025. Consequently, indirect costs were charged to federal awards based on an expired rate or plan. Cause: The Office on Aging lacked a formal process or assigned personnel responsible for ensuring the annual renewal of the indirect cost plan. Effect: Indirect costs charged to federal programs during the year may be unallowable or inaccurate, leading to potential over-recovery or under-recovery of federal funds. Questioned Costs: Undetermined amount representing the total indirect costs charged using the unapproved plan. Auditor’s Recommendation: The Office on Aging’s management should implement a policy to ensure the indirect cost plan is updated and submitted annually to the cognizant agency. All future charges should be based on an approved, current Negotiated Indirect Cost Rate Agreement (NICRA).