EIN: 576000341
UEI: FHL8VDH2JNG3
Audited by: WebsterRogers LLP
Oversight agency: 84 [Department of Education]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 1, 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 1, 2026 (91 days ago).
What is a management decision? →FAC accepted this audit on December 19, 2025 — management decision was due June 19, 2026.
FAC accepted this audit on December 16, 2024 — management decision was due June 16, 2025.
FAC accepted this audit on December 1, 2023 — management decision was due June 1, 2024.
FAC accepted this audit on December 7, 2022 — management decision was due June 7, 2023.
FAC accepted this audit on November 30, 2021 — management decision was due May 30, 2022.
FAC accepted this audit on January 18, 2021 — management decision was due July 18, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
2019-001 CFDA # 84.010 Title I ? U.S. Department of Education Grant No. 19 Title I; FAIN S010A180040 Grant Period: Year Ended June 30, 2019 Pass through entity name: South Carolina Department of Education Compliance requirement B ? Allowable Costs/Cost Principles, Time and Effort CFDA # 84.002 Adult Education ? State Administered ? U.S. Department of Education Grant No. 19 Adult Education FAIN V002A180041 Grant Period: Year Ended June 30, 2019 Pass-through entity name: South Carolina Department of Education Compliance requirement B ? Allowable Costs/Cost Principles, Time and Effort Criteria and Condition The programs require retention of semi-annual certifications or PARs to document level of effort for staff charged to each program. Certifications were not available for all staff charged to each program. This was not noted in the prior year. Context Audit testing revealed that for 3 of 30 employees tested who were charged to the Title I program and for 6 of 6 employees tested who were charged to the Adult Education program, documentation was not maintained. Cause Lack of understanding of application of requirement to the program. Effect The District is not in compliance with federal regulations regarding Title I and Adult Education. Recommendation The District should establish a procedure to ensure that program directors are adequately trained in all requirements applicable to their programs, and processes are implemented to ensure that proper documentation is maintained. Views of responsible officials and planned corrective actions Management has implemented controls to ensure that documentation is maintained to support hours worked for all staff.
Show full finding ▾Hide full finding ▴2019-001 CFDA # 84.010 Title I ? U.S. Department of Education Grant No. 19 Title I; FAIN S010A180040 Grant Period: Year Ended June 30, 2019 Pass through entity name: South Carolina Department of Education Compliance requirement B ? Allowable Costs/Cost Principles, Time and Effort CFDA # 84.002 Adult Education ? State Administered ? U.S. Department of Education Grant No. 19 Adult Education FAIN V002A180041 Grant Period: Year Ended June 30, 2019 Pass-through entity name: South Carolina Department of Education Compliance requirement B ? Allowable Costs/Cost Principles, Time and Effort Criteria and Condition The programs require retention of semi-annual certifications or PARs to document level of effort for staff charged to each program. Certifications were not available for all staff charged to each program. This was not noted in the prior year. Context Audit testing revealed that for 3 of 30 employees tested who were charged to the Title I program and for 6 of 6 employees tested who were charged to the Adult Education program, documentation was not maintained. Cause Lack of understanding of application of requirement to the program. Effect The District is not in compliance with federal regulations regarding Title I and Adult Education. Recommendation The District should establish a procedure to ensure that program directors are adequately trained in all requirements applicable to their programs, and processes are implemented to ensure that proper documentation is maintained. Views of responsible officials and planned corrective actions Management has implemented controls to ensure that documentation is maintained to support hours worked for all staff.
2019-001 ? CFDA #84.010 Title I ? U.S. Department of Education CFDA #84.002 Adult Education ? U.S. Department of Education Proper documentation of semi-annual certifications or PARs, to document level of effort for staff charged to each program, for some employees was missing. Recommendation ? The District should establish a procedure to ensure program directors are adequately trained in all requirements applicable to their programs and processes implemented to ensure proper documentation is maintained. Action Taken ? We concur with the recommendation. Management will implement necessary training for staff to ensure that proper documentation is maintained in the future.
2019-002 CFDA # 84.010 Title I ? U.S. Department of Education Grant No. 19 Title I FAIN S010A180040 Grant Period: Year Ended June 30, 2019 Pass through entity name: South Carolina Department of Education Compliance requirement B ? Allowable Costs/Cost Principles, Time and Effort Criteria and Condition Only authorized certified employees are to be charged to the program. A master list is maintained identifying employees that the program director has approved to be funded by the program. Due to turnover of staff, a qualified employee was hired subsequent to approval of the master list, was charged to the program, but was not added to the master list as approved. This was not noted in the prior year.Context Audit testing revealed that for 1 of 30 employees tested who were charged to the Title I program, the master list was not amended to indicate proper authorization for the new employee to be charged to the program. Cause Due to turnover in staff, the master list was not properly maintained. Effect The District is not in compliance with federal regulations regarding record keeping for Title I and is at risk of improperly charging unqualified, unapproved staff to the program. Recommendation The master list should be maintained throughout the year. Additionally, charging of a new employee to a program should require written authorization from the program director to the Finance/Payroll office before any costs are charged to the program. Views of responsible officials and actions Management has implemented controls to ensure that documentation on the master list supports employees charged to the program.
Show full finding ▾Hide full finding ▴2019-002 CFDA # 84.010 Title I ? U.S. Department of Education Grant No. 19 Title I FAIN S010A180040 Grant Period: Year Ended June 30, 2019 Pass through entity name: South Carolina Department of Education Compliance requirement B ? Allowable Costs/Cost Principles, Time and Effort Criteria and Condition Only authorized certified employees are to be charged to the program. A master list is maintained identifying employees that the program director has approved to be funded by the program. Due to turnover of staff, a qualified employee was hired subsequent to approval of the master list, was charged to the program, but was not added to the master list as approved. This was not noted in the prior year.Context Audit testing revealed that for 1 of 30 employees tested who were charged to the Title I program, the master list was not amended to indicate proper authorization for the new employee to be charged to the program. Cause Due to turnover in staff, the master list was not properly maintained. Effect The District is not in compliance with federal regulations regarding record keeping for Title I and is at risk of improperly charging unqualified, unapproved staff to the program. Recommendation The master list should be maintained throughout the year. Additionally, charging of a new employee to a program should require written authorization from the program director to the Finance/Payroll office before any costs are charged to the program. Views of responsible officials and actions Management has implemented controls to ensure that documentation on the master list supports employees charged to the program.
2019-002 ? CFDA #84.010 Title I ? U.S. Department of Education Proper approval of funding by the program Director is required and one instance of an employee not being listed on the Program master sheet was discovered. Recommendation ? The master list should be maintained throughout the year. Additionally, charging of a new employee to a program should require written authorization from the program director to the Finance/Payroll office before any costs are charged to the program. Action Taken ? We concur with the recommendation. Due to turnover of staff a qualified employee who was hired after the master list was created was not added. Management will take steps to make sure that all new employees are properly approved before adding them to a federal fund.
2019-003 CFDA # 84.002 Adult Education ? State Administered ? U.S. Department of Education Grant No. 19 Adult Education FAIN V002A180041 Grant Period: Year Ended June 30, 2019 Pass-through entity name: South Carolina Department of Education Compliance requirement E ? Eligibility Criteria and Condition Students under 18 years old must be approved by the Board of Trustees for participation in the Adult Education program. Lists of applicants are provided to the Board, but the number of participants approved in the board minutes did not consistently agree in number with the detailed listing of participants provided. This was not noted in the prior year. Context Audit testing revealed that for 3 of 8 lists of student applicants provided to the board, it is unclear if the list approved was the list retained. Cause Clerical error in the documentation in the board minutes. Effect The District is not in compliance with federal regulations regarding board approval of students for the Adult Education program. The District is at risk of improperly permitting an unapproved student to participate in the program. Recommendation When the listing is provided to the board, the listing should be signed and dated by the Chairperson of the board and the program director to demonstrate approval of the listing of students for the program. Views of responsible officials and actions Management has implemented controls to ensure that documentation on the board minutes supports the information on the lists of applicants under 18 years old provided to the Board.
Show full finding ▾Hide full finding ▴2019-003 CFDA # 84.002 Adult Education ? State Administered ? U.S. Department of Education Grant No. 19 Adult Education FAIN V002A180041 Grant Period: Year Ended June 30, 2019 Pass-through entity name: South Carolina Department of Education Compliance requirement E ? Eligibility Criteria and Condition Students under 18 years old must be approved by the Board of Trustees for participation in the Adult Education program. Lists of applicants are provided to the Board, but the number of participants approved in the board minutes did not consistently agree in number with the detailed listing of participants provided. This was not noted in the prior year. Context Audit testing revealed that for 3 of 8 lists of student applicants provided to the board, it is unclear if the list approved was the list retained. Cause Clerical error in the documentation in the board minutes. Effect The District is not in compliance with federal regulations regarding board approval of students for the Adult Education program. The District is at risk of improperly permitting an unapproved student to participate in the program. Recommendation When the listing is provided to the board, the listing should be signed and dated by the Chairperson of the board and the program director to demonstrate approval of the listing of students for the program. Views of responsible officials and actions Management has implemented controls to ensure that documentation on the board minutes supports the information on the lists of applicants under 18 years old provided to the Board.
2019-003 ? CFDA #84.002 Adult Education ? U.S. Department of Education A clerical error was found in the Board minutes documenting approval of students under 18 years old, as required by the Federal program. The number of students on the list provided to the Board did not match the number referenced in the minutes. Recommendation ? When the listing is provided to the board, the listing should be signed and dated by the Chairperson of the board and the program director to demonstrate approval of the listing of students for the program. Action Taken ? We agree that there was a clerical error and have discussed a way to prevent the error from occurring in the future. The minutes will be compared with the actual documents provided prior to their approval in the future. The number of students will also be added to the agenda item to make it easier to identify any variances when the minutes are approved the following month.
FAC accepted this audit on December 3, 2018 — management decision was due June 3, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2017-004
FAC accepted this audit on March 7, 2018 — management decision was due September 7, 2018.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on February 5, 2017 — management decision was due August 5, 2017.
GSA_MIGRATION
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GSA_MIGRATION
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