EIN: 455423078
UEI: NC7SNCSE3MB3
Audited by: Thompson, Price, Scott, Adams & Co.
Oversight agency: 84 [Department of Education]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 16, 2025. 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 June 16, 2026 (84 days ago).
What is a management decision? →FAC accepted this audit on November 19, 2024 — management decision was due May 19, 2025.
FAC accepted this audit on November 30, 2023 — management decision was due May 30, 2024.
FAC accepted this audit on November 28, 2022 — management decision was due May 28, 2023.
CONDITION: During the 2022 audit, Marion County School District (the "School District") accrued one item related to technology and supplies that should not have been accrued at June 30, 2022, and which also overstated revenue for federal programs. The School District corrected this by recording an adjusting entry to decrease accounts payable and related expenses (all of which involved federal funds) by approximately $202,000 as of June 30, 2022. CRITERIA: The School District should have an effective system of internal controls in place to ensure all accounts payable accruals and federal revenues are properly recorded. CONTEXT,CAUSE and EFFECT: Turnover in the School District's finance department caused disruptions in the financial operations. The Interim Finance Director left in the middle of the year and a new Finance Director started at the District in April 2022. There was a new set of controls put into place with different employees completing tasks from the previous year. In this instance, there was an error in reviewing the invoice and, as a result, it was not recorded in the correct fiscal year, which also impact the recognition of federal revenues. RECOMMENDATION: We recommend that the School District review all liability and revenue accounts, specifically the accrued liability and federal revenue accounts, and compare the balances to supporting documents and subsequent payments to ensure that all accrued liabilities and federal revenues have been properly recorded. RESPONSE: The School District agrees with this finding and will adhere to the corrective action plan on page 114 in this audit report
Show full finding ▾Hide full finding ▴CONDITION: During the 2022 audit, Marion County School District (the "School District") accrued one item related to technology and supplies that should not have been accrued at June 30, 2022, and which also overstated revenue for federal programs. The School District corrected this by recording an adjusting entry to decrease accounts payable and related expenses (all of which involved federal funds) by approximately $202,000 as of June 30, 2022. CRITERIA: The School District should have an effective system of internal controls in place to ensure all accounts payable accruals and federal revenues are properly recorded. CONTEXT,CAUSE and EFFECT: Turnover in the School District's finance department caused disruptions in the financial operations. The Interim Finance Director left in the middle of the year and a new Finance Director started at the District in April 2022. There was a new set of controls put into place with different employees completing tasks from the previous year. In this instance, there was an error in reviewing the invoice and, as a result, it was not recorded in the correct fiscal year, which also impact the recognition of federal revenues. RECOMMENDATION: We recommend that the School District review all liability and revenue accounts, specifically the accrued liability and federal revenue accounts, and compare the balances to supporting documents and subsequent payments to ensure that all accrued liabilities and federal revenues have been properly recorded. RESPONSE: The School District agrees with this finding and will adhere to the corrective action plan on page 114 in this audit report
Section III ? Current Year Federal Award Findings and Questioned Costs Finding: 2022-002 Contact Person: Angel Cooper, Finance Director acooper@marion.k12.sc.us Corrective Action: The School District is going to obtain training and will review and update current policies as necessary in order to comply with allowable costs and cost principles. Training will be provided to School District staff in the proper procedures and processes. Proposed Completion Date: Prior to June 30, 2023
FAC accepted this audit on December 21, 2021 — management decision was due June 21, 2022.
FAC accepted this audit on January 28, 2021 — management decision was due July 28, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on November 28, 2018 — management decision was due May 28, 2019.
FAC accepted this audit on December 10, 2017 — management decision was due June 10, 2018.
FAC accepted this audit on November 30, 2016 — management decision was due May 30, 2017.
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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