EIN: 570472043
UEI: WLEJYM5ZVEH5
Audited by: MARTIN SMITH & COMPANY CPAs
Oversight agency: 93 [Department of Health and Human Services]
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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 September 30, 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 March 30, 2026 (166 days ago).
What is a management decision? →Certain Agency employees may spend time on more than one grant program administered by the SC Office of Economic Opportunity (“OEO”), including CSDG and LIHEAP programs. The Agency allocates payroll and benefit costs for such employees based on the proportionate share of total OEO grant revenue represented by each specific program. Criteria: Compliance requirement – OEO guidance requires that payroll and benefit costs be charged to each program based upon the actual time expended by an employee on that program. The Agency should utilize a cost allocation process that accurately and timely tracks employee efforts by program, to allow proper allocation of related costs. Effect: The OEO may question the CSBG and LIHEAP program spending. The Agency may face impacts for its non-compliance with cost allocation requirements. The Agency notes that the number of individuals involved in both the CSBG and LIHEAP programs is limited; therefore, the relative impact of the current allocation process is also limited. Questioned Costs: None. Recommendation: The Agency should institute a cost allocation process to accurately and timely track employee time by program. This allocation plan may include the use of separate timesheets for each program to which employee devotes time. This information should be used to properly allocate payroll and benefit costs to each program. Response: The Agency has developed a cost allocation process to address the concerns with proper payroll and benefit costs allocations.
Show full finding ▾Hide full finding ▴2024-001 Cost Allocation of Payroll to Grants Condition: Certain Agency employees may spend time on more than one grant program administered by the SC Office of Economic Opportunity (“OEO”), including CSDG and LIHEAP programs. The Agency allocates payroll and benefit costs for such employees based on the proportionate share of total OEO grant revenue represented by each specific program. Criteria: Compliance requirement – OEO guidance requires that payroll and benefit costs be charged to each program based upon the actual time expended by an employee on that program. The Agency should utilize a cost allocation process that accurately and timely tracks employee efforts by program, to allow proper allocation of related costs. Effect: The OEO may question the CSBG and LIHEAP program spending. The Agency may face impacts for its non-compliance with cost allocation requirements. The Agency notes that the number of individuals involved in both the CSBG and LIHEAP programs is limited; therefore, the relative impact of the current allocation process is also limited. Questioned Costs: None. Recommendation: The Agency should institute a cost allocation process to accurately and timely track employee time by program. This allocation plan may include the use of separate timesheets for each program to which employee devotes time. This information should be used to properly allocate payroll and benefit costs to each program. Response: The Agency has developed a cost allocation process to address the concerns with proper payroll and benefit costs allocations.
2024-001 Cost Allocation of Payroll to Grants Condition: Certain Agency employees may spend time on more than one grant program administered by the SC Office of Economic Opportunity (“OEO”), including CSDG and LIHEAP programs. The Agency allocates payroll and benefit costs for such employees based on the proportionate share of total OEO grant revenue represented by each specific program. Corrective Action: The Agency will institute a cost allocation process to accurately and timely track employee time by program. This allocation plan may include the use of separate timesheets for each program to which employee devotes time. This information should be used to properly allocate payroll and benefit costs to each program. Name of Contact Person Responsible for Corrective Action: Alberta Durant, Fiscal Director Anticipated Completion Date: November 1, 2025
FAC accepted this audit on June 24, 2025 — management decision was due December 24, 2025.
FAC accepted this audit on April 25, 2024 — management decision was due October 25, 2024.
FAC accepted this audit on October 1, 2023 — management decision was due April 1, 2024.
FAC accepted this audit on September 29, 2022 — management decision was due March 29, 2023.
FAC accepted this audit on March 30, 2022 — management decision was due September 30, 2022.
FAC accepted this audit on April 6, 2021 — management decision was due October 6, 2021.
FAC accepted this audit on September 25, 2019 — management decision was due March 25, 2020.
FAC accepted this audit on September 26, 2018 — management decision was due March 26, 2019.
FAC accepted this audit on September 27, 2017 — management decision was due March 27, 2018.
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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