FAC Explorer

Audit 409088

FY End
2025-06-30
Total Expended
$2.21M
Findings
10
Programs
5
Organization: City of Marion (SC)
Year: 2025 Accepted: 2026-08-13
Auditor: KENNETH COBB & COMPANY PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1226453 2025-001 Material Weakness Yes P
1226454 2025-002 Material Weakness Yes P
1226455 2025-001 Material Weakness Yes P
1226456 2025-002 Material Weakness Yes P
1226457 2025-001 Material Weakness Yes P
1226458 2025-002 Material Weakness Yes P
1226459 2025-001 Material Weakness Yes P
1226460 2025-002 Material Weakness Yes P
1226461 2025-001 Material Weakness Yes P
1226462 2025-002 Material Weakness Yes P

Programs

ALN Program Spent Major Findings
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $2.02M Yes 2
14.228 COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII $177,975 Yes 2
97.036 DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $11,683 Yes 2
10.698 STATE & PRIVATE FORESTRY COOPERATIVE FIRE ASSISTANCE $5,000 Yes 2
93.959 BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE $500 Yes 2

Contacts

Name Title Type
FDKHP8B4BAQ9 Patricia Brown Auditee
8434235961 Brenda G Jackson Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award actiivty of the City of Marion under programs of the federal government for the year ended June 30, 2025, 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 City it is not intended to and does not present the financial position or changes in net position of the City.
The CDBG program 4-CI-20-015 was passed through to Grand Strand Water and Sewer Authority. The grant was used to construct a berm and retaining wall around the Grand Strand Water and Sewer Authority treatment plant and to intall pumps in the plant.
The City owes $35,116 to SC Office of Regulatory Staff as of June 30, 2025.

Finding Details

Finding 2025-001
The City does not prepare its annual financial statements and footnote disclosures. The City staff work with the auditor in the preparation and subsequently reviews and approves all statements and disclosures before issuance. The City relies on the audit firm to prepare the financial statements and disclosures and reviews the final product. Caution must be exercised so that the auditor is not deemed to be part of the control system The City can accept this condition and concentrate on the review and approval process or prepare all financial statements and disclosures in house or hire an outside source to prepare the financial statements and disclosures. The City accepts the condition and will concentrate on the review and approval process.
Finding 2025-002
Due to a small staff size, the City does not have complete segregation of duties. The ideal internal control system would not allow one perosn to perform a transaction from beginning to end. An error in financial reporting may not be detected in a timely manner or the misappropriation of assets could be concealed. We recommend that the Council and management continue to use supervisory reviews such as monitoring financial statements and budget reports, and segregate duties where costs beneficial to do so. The City will continue to use supervisory reviews such as monitoring financial statements and budget reports, and where cost beneficial will segregate duties.