Finding Text
Criteria: The District is required to submit each year's data collection form and reporting package to the Federal Audit Clearinghous (FAC) as of the earlier of (1) nine months after the end of the audit period or (2) 30 calendar days after the District receives the auditor's report. Additionally, the District is required to submit its annual reporting package to the South Carolina Department of Education (SCDE) by December 1 each year. Condition: The District's data collection form and reporting package were submitted to FAC and the reporting package was submitted to SCDE on June 26, 2025 for the year ended June 30, 2023, and on September 11, 2025 for the year ended June 30, 2024. Effect: The District cannon be considered a low risk auditee in determining major programs due to the late submission and is also subject to fiscal watch, fiscal caution, or fiscal emergency by the SCDE, which place additional conditions and requirements on the District. Cause: The county-wide district is the result of the consolidation of Clarendon School Districts One and Three as of July 1, 2022, to form Clarendon School District Four, and another consolidation of Clarendon School District Four and Clarendon School District Two as of July 1, 2022. At the time of consolidation, Clarendon School District One was behind in issuing its June 30, 2021 audited financial statements. This in turn affected the ability of the consolidated Clarendon County School District Four to timely complete its June 30, 2021 and June 30, 2022 audits. Due to turnovers in personnel and misplaced records, completion of all audits since then have been delayed. Recommendation: The District should ensure that audits are completed in a timely manner, going forward.