EIN: 261966189
UEI: YQ24AMA7KPK6
Data as of August 25, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 5, 2019. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by May 5, 2020 (2303 days ago).
What is a management decision? →The Charter School received a Title I School Improvement Mini-Grant (?Mini-Grant?) award in FY 2019 which it had not received in prior years. For the regular portion of its Title I grant, the Charter School properly obtained semi-annual certifications supporting the time and effort of employees that worked solely on this federal program. For the new Mini-Grant portion of Title I, these semi-annual certifications for stipends paid to teachers outside of the normal school year had inadvertently not been completed until notified by its auditors during its annual audit. The Charter School was not fully complying with the South Carolina State Department of Education?s (?SDE?) requirements for support for federal salaries and wages for this program. Where employees are expected to work solely on a single Federal award or cost objective, charges for their salaries and wages will be supported by periodic certifications. These certifications are to be prepared at least semi-annually and will be signed by the employee or the supervisory official having first-hand knowledge of the work performed by the employee. Where employees work on multiple activities or cost objectives, a distribution of their salaries or wages will be supported by personnel activity reports. The Charter School had reasonable supporting documentation for the payroll charged to this Mini-Grant program, but inadvertently had not completed the formal certifications as required by the SDE. The Charter School switched its charter to the Charter Institute at Erskine (?Charter Institute?) for FY 2019. The Charter School thought the Charter Institute was properly monitoring and making them aware of any new compliance requirements for its federal programs. The Charter School is implementing procedures to ensure compliance with the SDE?s requirements. The Charter School agrees with this finding and will adhere to the corrective action plan on the following page of this audit report.
Show full finding ▾Hide full finding ▴The Charter School received a Title I School Improvement Mini-Grant (?Mini-Grant?) award in FY 2019 which it had not received in prior years. For the regular portion of its Title I grant, the Charter School properly obtained semi-annual certifications supporting the time and effort of employees that worked solely on this federal program. For the new Mini-Grant portion of Title I, these semi-annual certifications for stipends paid to teachers outside of the normal school year had inadvertently not been completed until notified by its auditors during its annual audit. The Charter School was not fully complying with the South Carolina State Department of Education?s (?SDE?) requirements for support for federal salaries and wages for this program. Where employees are expected to work solely on a single Federal award or cost objective, charges for their salaries and wages will be supported by periodic certifications. These certifications are to be prepared at least semi-annually and will be signed by the employee or the supervisory official having first-hand knowledge of the work performed by the employee. Where employees work on multiple activities or cost objectives, a distribution of their salaries or wages will be supported by personnel activity reports. The Charter School had reasonable supporting documentation for the payroll charged to this Mini-Grant program, but inadvertently had not completed the formal certifications as required by the SDE. The Charter School switched its charter to the Charter Institute at Erskine (?Charter Institute?) for FY 2019. The Charter School thought the Charter Institute was properly monitoring and making them aware of any new compliance requirements for its federal programs. The Charter School is implementing procedures to ensure compliance with the SDE?s requirements. The Charter School agrees with this finding and will adhere to the corrective action plan on the following page of this audit report.
Stacy Bowen, Finance Director, sbowen@scvcs.org The Charter School has implemented procedures to ensure that semi-annual certifications, monthly personnel activity reports, or similar supporting documentation is prepared for those employees who work on single or multiple activities or cost objectives for all federal programs. Proposed completion date of December 31, 2019.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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