EIN: 570692964
UEI: JG99XJ7WM5E8
Data as of August 22, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 31, 2026. 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 October 1, 2026 (40 days from today).
What is a management decision? →Due to a small staff size, the Agency does not have complete segregation of duties. The ideal internal control system would not allow one person to perform a transaction from beginning to end. There are insufficient personnel to properly segregate all financial functions of the Agency. 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 Board and management use supervisory reviews such as monitoring financial statements and budget reports, and segregate duties where cost beneficial to do so.
Show full finding ▾Hide full finding ▴Due to a small staff size, the Agency does not have complete segregation of duties. The ideal internal control system would not allow one person to perform a transaction from beginning to end. There are insufficient personnel to properly segregate all financial functions of the Agency. 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 Board and management use supervisory reviews such as monitoring financial statements and budget reports, and segregate duties where cost beneficial to do so.
Management has and will continue to work diligently with our auditor to make every reasonable effort to resolve this issue. Due to the cost-benefits of eliminating this condition, segregation of duties may continue to be a reportable condition. Currently management performs reviews of all aspects of the finance department including every payroll, monthly review of all expenditures; and monthly review of all accounts received.
2024-001
The Agency does not prepare its annual financial statements or note disclosures. The Agency staff works with the auditor in the preparation and subsequently reviews and approves the financial statements and note disclosures before issuance. Internal controls should be in place that provide reasonable assurance that the financial statements are free of material misstatements and that the independent auditor is not part of this control system. The Agency staff does not have time to prepare the Agency's financial statements efficiently. The Agency relies on the auditor to prepare the financial statements and the note disclosures and then the Agency review's the final product. Caution must be exercised so that the auditor is not deemed to be part of the control system. The Agency can accept this condition and concentrate on the review and approval process or prepare all financial statements and note disclosures in house or hire an outside source to prepare the financial statements and note disclosure.
Show full finding ▾Hide full finding ▴The Agency does not prepare its annual financial statements or note disclosures. The Agency staff works with the auditor in the preparation and subsequently reviews and approves the financial statements and note disclosures before issuance. Internal controls should be in place that provide reasonable assurance that the financial statements are free of material misstatements and that the independent auditor is not part of this control system. The Agency staff does not have time to prepare the Agency's financial statements efficiently. The Agency relies on the auditor to prepare the financial statements and the note disclosures and then the Agency review's the final product. Caution must be exercised so that the auditor is not deemed to be part of the control system. The Agency can accept this condition and concentrate on the review and approval process or prepare all financial statements and note disclosures in house or hire an outside source to prepare the financial statements and note disclosure.
Although multiple attempts were made between 2015-2019 to acquire outside CPA to conduct this function, we have found the expertise locally unavailable due to unwillingness of local CPAs to do this work.
2024-002
FAC accepted this audit on March 27, 2025 — management decision was due September 27, 2025.
Due to a small staff size, the Agency does not have complete segregation of duties. The ideal internal control system would not allow one person to perform a transaction from beginning to end. There are insufficient personnel to properly segregate all financial functions of the Agency. 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 Board and management use supervisory reviews such as monitoring financial statements and budget reports, and segregate duties where cost beneficial to do so.
Show full finding ▾Hide full finding ▴Due to a small staff size, the Agency does not have complete segregation of duties. The ideal internal control system would not allow one person to perform a transaction from beginning to end. There are insufficient personnel to properly segregate all financial functions of the Agency. 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 Board and management use supervisory reviews such as monitoring financial statements and budget reports, and segregate duties where cost beneficial to do so.
Management has and will continue to work diligently with our auditor to make every reasonable effort to resolve this issue. Due to the cost-benefits of eliminating this condition, segregation of duties may continue to be a reportable condition. Currently management performs reviews of all aspects of the finance department including every payroll, monthly review of all expenditures; and monthly review of all accounts received.
2023-001
The Agency does not prepare its annual financial statements or note disclosures. The Agency staff works with the auditor in the preparation and subsequently reviews and approves the financial statements and note disclosures before issuance. Internal controls should be in place that provide reasonable assurance that the financial statements are free of material misstatements and that the independent auditor is not part of this control system. The Agency staff does not have time to prepare the Agency's financial statements efficiently. The Agency relies on the auditor to prepare the financial statements and the note disclosures and then the Agency review's the final product. Caution must be exercised so that the auditor is not deemed to be part of the control system. The Agency can accept this condition and concentrate on the review and approval process or prepare all financial statements and note disclosures in house or hire an outside source to prepare the financial statements and note disclosure.
Show full finding ▾Hide full finding ▴The Agency does not prepare its annual financial statements or note disclosures. The Agency staff works with the auditor in the preparation and subsequently reviews and approves the financial statements and note disclosures before issuance. Internal controls should be in place that provide reasonable assurance that the financial statements are free of material misstatements and that the independent auditor is not part of this control system. The Agency staff does not have time to prepare the Agency's financial statements efficiently. The Agency relies on the auditor to prepare the financial statements and the note disclosures and then the Agency review's the final product. Caution must be exercised so that the auditor is not deemed to be part of the control system. The Agency can accept this condition and concentrate on the review and approval process or prepare all financial statements and note disclosures in house or hire an outside source to prepare the financial statements and note disclosure.
Although multiple attempts were made between 2015-2019 to acquire outside CPA to conduct this function, we have found the expertise locally unavailable due to unwillingness of local CPAs to do this work.
2023-002
FAC accepted this audit on March 17, 2024 — management decision was due September 17, 2024.
Due to a small staff sice, the Agency does not have complete segregation of duties.
Show full finding ▾Hide full finding ▴Due to a small staff sice, the Agency does not have complete segregation of duties.
Management has and will continue to work diligently with our auditor to make every resonable efforts to resolve this issue. Due to the cost-benefits of eliminating this condition, segregation of duties may continue to be a reportable condition. Currently management performs reviews of all aspects of the finance department including every payroll, monthly review of all expenditures; and monthly reivews of all accounts received.
2022-001
The agency does not prepare its annual financial statements or note disclosures. The Agency staff works with the auditor in the preparation and subsequently reviews and approves the financial statemetns and note disclosures before issuance.
Show full finding ▾Hide full finding ▴The agency does not prepare its annual financial statements or note disclosures. The Agency staff works with the auditor in the preparation and subsequently reviews and approves the financial statemetns and note disclosures before issuance.
Although multiple attempts were made between 2015-2019 to acquire an outside CPA to conduct this funciton, we have found the expertise locally unavailable due to unwillingness of local CPAs to do this work.
2022-002
FAC accepted this audit on March 8, 2023 — management decision was due September 8, 2023.
Due to a small staff size, the Agency does not have complete segregation of duties.
Show full finding ▾Hide full finding ▴Due to a small staff size, the Agency does not have complete segregation of duties.
Condition #2022-001 is a continuing condition associated with a relatively small workforce manning three rural South Carolina county offices. Management has and will continue to work diligently with our auditor to make every reasonable effort to resolve this issue. Due to the cost benefits of eliminating this condition, segregation of duties may continue to be a reportable condition. Currently management performs reviews of all aspects of the finance department including every payroll, monthly review of expenditures; and monthly review of all accounts received.
2021-001
The Agency does not prepare its annual financial statements or note disclosures. The Agency staff works with the auditor in the preparation and subsequently reviews and approves the financial statements and note disclosures before issuance.
Show full finding ▾Hide full finding ▴The Agency does not prepare its annual financial statements or note disclosures. The Agency staff works with the auditor in the preparation and subsequently reviews and approves the financial statements and note disclosures before issuance.
Condition #2022-002 is a previously reported condition associated with the Agency not preparing our own financial statements. Although multiple attempts were made between 2015-2019 to acquire an outside CPA to conduct this function, we have found the expertise locally unavailable due to the unwillingness of local CPAs to do this work.
2021-002
FAC accepted this audit on February 28, 2022 — management decision was due August 28, 2022.
Due to a small staff size, the Agency does not have complete segregation of duties
Show full finding ▾Hide full finding ▴Due to a small staff size, the Agency does not have complete segregation of duties
Condition #2021-001 is a continuing condition associated with a relatively small workforce manning three rural South Carolina county offices. Management has and will continue to work diligently with our auditor to make every reasonable effort to resolve this issue. Due to the cost-benefits of eliminating this condition, segregation of duties may continue to be a reportable condition. Currently management performs review of all aspects of the finance department including every payroll, monthly review of all expenditures; and monthly review of all accounts received.
2020-001
The Agency does not prepare its annual financial statements or note disclosures. The Agency staff works with the auditor in the preparation and subsequently reviews and approves the financial statements and note disclosures before issuance.
Show full finding ▾Hide full finding ▴The Agency does not prepare its annual financial statements or note disclosures. The Agency staff works with the auditor in the preparation and subsequently reviews and approves the financial statements and note disclosures before issuance.
Condition #2021-002 is a previously reported condition associated with the Agency not preparing our own financial statements. Although multiple attempts were made between 2015-2019 to acquire outside CPA to conduct this function, we have the expertise locally unavailable due to unwillingness of local CPAs to do this work. Therefore, management and the Finance Department, to reduce the risk, will continue to review and approve the financial statements and disclosures.
2020-002
FAC accepted this audit on May 13, 2021 — management decision was due November 13, 2021.
Due to a small staff size, the Agency does not have compete segregation of duties.
Show full finding ▾Hide full finding ▴Due to a small staff size, the Agency does not have compete segregation of duties.
Condition #2020-001 is a continuing condition associated to a relatively small workforce manning three rural South Carolina counties offices. Management has and will continue to work diligently with our auditor to make every reasonable effort to resolve this issue. Due to the cost-benefits of eliminating this condition, segregation of duties may continue to be a reportable condition. Currently management performs reviews of all aspects of the finance department including every payroll, monthly review of all expenditures and monthly review of all accounts received.
2019-001
The Agency does not prepare its annual financial statements or note disclosures. The Agency staff works with the auditor in the preparation and subsequently reviews and approves the financial statements and note disclosures before issuance.
Show full finding ▾Hide full finding ▴The Agency does not prepare its annual financial statements or note disclosures. The Agency staff works with the auditor in the preparation and subsequently reviews and approves the financial statements and note disclosures before issuance.
Condition #2020-002 is a previously reported condition associated with the Agency not preparing our own financial statements. Although multiple attempts have been made over the past four years to acquire an outside CPA to conduct this function, we have found the expertise unaffordable or locally unavailable. Therefore, management and the Finance Department, to reduce risk, will continue to review and approve the financial statements and disclosures.
2019-002
FAC accepted this audit on June 28, 2020 — management decision was due December 28, 2020.
Due to a small staff size, the Agency does not have complete segregation of duties.
Show full finding ▾Hide full finding ▴Due to a small staff size, the Agency does not have complete segregation of duties.
Management will continue to perform reviews of all aspects of the finance department to include every payroll, monthly review of all expenditures, and monthly review of accounts received. Management will continue to work with the auditor to develop methods to substantially improve segregation of duties.
2018-001
The Agency does not prepare it annual financial statements or note disclosures. The Agency staff works with the auditor in the preparation and subsequently reviews and approves the financial statements and note disclosures before issuance.
Show full finding ▾Hide full finding ▴The Agency does not prepare it annual financial statements or note disclosures. The Agency staff works with the auditor in the preparation and subsequently reviews and approves the financial statements and note disclosures before issuance.
Management and the Finance Department will continue to review and approve the financial statements and disclosures. The Agency does not wish to hire an outside source at this time.
2018-002
FAC accepted this audit on February 12, 2019 — management decision was due August 12, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2017-001
GSA_MIGRATION
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GSA_MIGRATION
2017-002
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