EIN: 576000384
UEI: L9E8FYYRAJG4
Audited by: KENNETH COBB & COMPANY, PC
Oversight agency: 21 [Department of the Treasury]
View federal awards & risk assessment →
Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 22, 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 November 22, 2026 (71 days from today).
What is a management decision? →The County does not prepare its annual financial statements and footnote disclosures. The County staff work with the auditor in the preparation and subsequently reviews and approves all statements and disclosures before issuance.
Show full finding ▾Hide full finding ▴The County does not prepare its annual financial statements and footnote disclosures. The County staff work with the auditor in the preparation and subsequently reviews and approves all statements and disclosures before issuance.
The County will accept this condition and continue to work with the audit staff in the preparation of the financial statements and review and approve the financial statements and related disclosures.
2024-001
Due to a small staff size, the County does not have complete segregation of duties. Inadequate segregation of duties may make the County susceptible to management override of controls, misappropriation of assets and/or the subsequent concealment of the acts and/or inaccurate financial reporting.
Show full finding ▾Hide full finding ▴Due to a small staff size, the County does not have complete segregation of duties. Inadequate segregation of duties may make the County susceptible to management override of controls, misappropriation of assets and/or the subsequent concealment of the acts and/or inaccurate financial reporting.
Council and Administration will continue to use supervisory reviews such as monitoring financial statements and budget reports, and segregate duties where costs beneficial to do so.
2024-002
FAC accepted this audit on July 1, 2025 — management decision was due January 1, 2026.
The County does not prepare its annual financial statements and footnote disclosures. The county staff work with the auditor in the preparation and subsequently reviews and approves all satements and disclosures before issuance.
Show full finding ▾Hide full finding ▴The County does not prepare its annual financial statements and footnote disclosures. The county staff work with the auditor in the preparation and subsequently reviews and approves all satements and disclosures before issuance.
The County will accept this condition and continue to work with the audit staff in the preparation of the financial statements and review and approve the financial statements and related disclosures.
2023-001
Due to a small staff size, the County does not have complete segregation of duties. Inadequate segregation of duties. Inadequate segregation of duties may make the county susceptible to management override of controls, misappropriation of assets and/or the subsequent concealment of the acts and/or inaccurate financial reporting.
Show full finding ▾Hide full finding ▴Due to a small staff size, the County does not have complete segregation of duties. Inadequate segregation of duties. Inadequate segregation of duties may make the county susceptible to management override of controls, misappropriation of assets and/or the subsequent concealment of the acts and/or inaccurate financial reporting.
Council and Administration will continue to use supervisory reviews such as monitoring financial statements and budget reports, and segregate duties where cost beneficial to do so.
2023-002
The financial records and record keeping of the general ledger requried numerous journal entries by both County staff and the audit staff.
Show full finding ▾Hide full finding ▴The financial records and record keeping of the general ledger requried numerous journal entries by both County staff and the audit staff.
Marion County acknowledges the finding and has taken corrective steps to improve financial record keeping. Marion County has hired a full time Accounts Payable Accountant. This employee has been in the position for 1 year and has developed knowledge of the chart of accounts, various fund accounts and the Tyler Technology process to ensure that the accounts payable function processes invoices in an accurate manner. Errors on management requisitions are managed by the Procurement Director and audited by Accounts Payable. Management staff have received training on viewing and monitoring their department budget to actual reports on the Tyler technology system. The FY 2026 proposed budget contains a salary for an assistant administrator for oversight of financial departments. This executive will be responsible for assisting Council, Administration and management staff with understaning the financial reports of the County and also, the proper monitoring of the coding of purchase orders and various invoices to ensure adequately maintained records. These measures aim to ensure all transactions are properly recorded and monitored in accordance with the County's chart of accounts.
2023-003
The requirement that contractors and subcontractors that work on construction contracts submit weekly certified payrolls to the non-federal entity (grantee) and a statement of compliance to ensure that prevailing wage rates are paid could not be verified.
Show full finding ▾Hide full finding ▴The requirement that contractors and subcontractors that work on construction contracts submit weekly certified payrolls to the non-federal entity (grantee) and a statement of compliance to ensure that prevailing wage rates are paid could not be verified.
County staff will work with engineers of the program to ensure that this is done in the future.
FAC accepted this audit on September 9, 2024 — management decision was due March 9, 2025.
The County does not prepare its annual financial statements and footnote disclosures. The County staff work with the auditor in the preparation and subsequently reviews and approves all statements and disclosures before issuance.
Show full finding ▾Hide full finding ▴The County does not prepare its annual financial statements and footnote disclosures. The County staff work with the auditor in the preparation and subsequently reviews and approves all statements and disclosures before issuance.
The County does not prepare its annual financial statements and footnote disclosures. The County staff work with the auditor in the preparation and subsequently reviews and approves all statements and disclosures before issuance.
2022-001
Due to a small staff size, the County does not have complete segregation of duties. Inadequate segregation of duties may make the County susceptible to management override of controls, misappropriation of assets and/or the subsequent concealment of the acts and/or inaccurate financial reporting.
Show full finding ▾Hide full finding ▴Due to a small staff size, the County does not have complete segregation of duties. Inadequate segregation of duties may make the County susceptible to management override of controls, misappropriation of assets and/or the subsequent concealment of the acts and/or inaccurate financial reporting.
Due to a small staff size, the County does not have complete segregation of duties. Inadequate segregation of duties may make the County susceptible to management override of controls, misappropriation of assets and/or the subsequent concealment of the acts and/or inaccurate financial reporting.
2022-002
The financial records and record keeping of the general ledger and accounts payable of the County for the year ended June 30, 2023 were difficult to audit and not what would be considered good business practices. Certain invoices could not be located or took significant effort to locate. Expenditures on the County’s general ledger were also very often mis-classified. The mis-classifications required numerous journal entries by both County staff and the audit staff. This also made it very difficult to monitor the spending in accordance with the approved budget. We also noted that numerous invoices were often not paid timely. Balance sheet accounts that were the responsibility of the Finance Department were not properly monitored and adjusted. This often resulted in understated or overstated expenditure accounts. Therefore, they were significantly misstated during the year.
Show full finding ▾Hide full finding ▴The financial records and record keeping of the general ledger and accounts payable of the County for the year ended June 30, 2023 were difficult to audit and not what would be considered good business practices. Certain invoices could not be located or took significant effort to locate. Expenditures on the County’s general ledger were also very often mis-classified. The mis-classifications required numerous journal entries by both County staff and the audit staff. This also made it very difficult to monitor the spending in accordance with the approved budget. We also noted that numerous invoices were often not paid timely. Balance sheet accounts that were the responsibility of the Finance Department were not properly monitored and adjusted. This often resulted in understated or overstated expenditure accounts. Therefore, they were significantly misstated during the year.
The financial records and record keeping of the general ledger and accounts payable of the County for the year ended June 30, 2023, were difficult to audit and not what would be considered good business practicies. Certain invoices could not be located or took significant effort to locate. Expenditures on the County's general ledger were also very often mis-classified. The misclassifications required numerous journal entries by both County staff and the audit staff. This also made it very difficult to monitor the spending in accordance with the approved budget. We also noted that numerous invoices were often not paid in a timely manner. Balance sheet accounts that were the responsiblity of the Finance Department were not properly monitored and adjusted. This often resulted in understated or overstated expenditure accounts. Therefore, they were significantly misstated during the year.
2022-003
FAC accepted this audit on March 20, 2023 — management decision was due September 20, 2023.
The County does not prepare its annual financial statements and footnote disclosures. The County staff work with the auditor in the preparation and subsequently reviews and approves all statements and disclosures before issuance
Show full finding ▾Hide full finding ▴The County does not prepare its annual financial statements and footnote disclosures. The County staff work with the auditor in the preparation and subsequently reviews and approves all statements and disclosures before issuance
The County has accepted this condition and will continue to work with the audit staff in the preparation of the financial statements and review and approve the financial statements and related disclosures.
2021-001
Due to a small staff size, the County does not have complete segregation of duties. Inadequate segregation of duties may make the County susceptible to management override of controls, misappropriation of assets and/or the subsequent concealment of the acts and/or inaccurate financial reporting.
Show full finding ▾Hide full finding ▴Due to a small staff size, the County does not have complete segregation of duties. Inadequate segregation of duties may make the County susceptible to management override of controls, misappropriation of assets and/or the subsequent concealment of the acts and/or inaccurate financial reporting.
Council and Administration will continue to use supervisory reviews such as monitoring financial statements and budget reports, and segregate duties where cost beneficial to do so.
2021-002
FAC accepted this audit on March 29, 2022 — management decision was due September 29, 2022.
The County does not prepare its annual financial statements and footnote disclosures. The County staff work with the auditor in the preparation and subsequently reviews and approves all statements and disclosures before issuance.
Show full finding ▾Hide full finding ▴The County does not prepare its annual financial statements and footnote disclosures. The County staff work with the auditor in the preparation and subsequently reviews and approves all statements and disclosures before issuance.
The County does not prepare its annual financial statements and footnote disclosures. The County staff works with the auditor in the preparation and subsequently reviews and approves all statements and disclosures before issuance. The County will accept this condition and concentrate on the review and approval process.
2020-001
Due to a small staff size, the County does not have complete segregation of duties. Inadequate segregation of duties may make the County susceptible to management override of controls, misappropriation of assets and/or the subsequent concealment of the acts and/or inaccurate financial reporting.
Show full finding ▾Hide full finding ▴Due to a small staff size, the County does not have complete segregation of duties. Inadequate segregation of duties may make the County susceptible to management override of controls, misappropriation of assets and/or the subsequent concealment of the acts and/or inaccurate financial reporting.
The County has instituted several checks by supervisors to lessen the impact of a small staff and the inherent duplication of duties. The independent outside auditor stated that this condition exists in every small agency. We have instituted safeguards, but as long as Marion County is a small agency this lack of segregation of duties will always exist.
2020-002
Certain expenditures for improvements at the Amazing Grace Park were not recorded by Marion County. The expenditures were for improvements to County owned property and related to a County contract, but were paid through the bank account of the Clementa Pinckney Memorial Foundation and a related line of credit. The repayment of the line of credit was to be funded by grants and donations that were obtained by Clementa Pinckney Memorial Foundation and/or Marion County. These expenditures were not recorded on the County?s financial records.
Show full finding ▾Hide full finding ▴Certain expenditures for improvements at the Amazing Grace Park were not recorded by Marion County. The expenditures were for improvements to County owned property and related to a County contract, but were paid through the bank account of the Clementa Pinckney Memorial Foundation and a related line of credit. The repayment of the line of credit was to be funded by grants and donations that were obtained by Clementa Pinckney Memorial Foundation and/or Marion County. These expenditures were not recorded on the County?s financial records.
The County administrator has met with the responsible parties and stated that all transactions shall be posted to the County's records. Staff were also informed that all records should be posted as soon as possible without delays.
FAC accepted this audit on March 30, 2021 — management decision was due September 30, 2021.
The County does not prepare its annual financial statements and footnote disclosures. The County staff work with the auditor in the preparation and subsequently reviews and approves all statements and disclosures before issuance. Criteria: Internal controls should be in place that provide reasonable assurance that financial statements are free of material misstatements and that the independent auditor is not part of the control system. Effect: The County relies on the auditor to prepare the financial statements and disclosures and reviews the final product. Caution must be exercised so that the auditor is not deemed to be part of the control system. Recommendation: The County can accept this condition and concentrate on the review and approval process or prepare all financial statements and disclosures in house or hire an outside source to prepare the financial statements and disclosures. Response: The County will accept this condition and continue to work with the audit staff in the preparation of the financial statements and review and approve the financial statements and related disclosures.
Show full finding ▾Hide full finding ▴#2020-001 Preparation of annual financial statements and disclosures - (initially reported April 17, 2008) Condition: The County does not prepare its annual financial statements and footnote disclosures. The County staff work with the auditor in the preparation and subsequently reviews and approves all statements and disclosures before issuance. Criteria: Internal controls should be in place that provide reasonable assurance that financial statements are free of material misstatements and that the independent auditor is not part of the control system. Effect: The County relies on the auditor to prepare the financial statements and disclosures and reviews the final product. Caution must be exercised so that the auditor is not deemed to be part of the control system. Recommendation: The County can accept this condition and concentrate on the review and approval process or prepare all financial statements and disclosures in house or hire an outside source to prepare the financial statements and disclosures. Response: The County will accept this condition and continue to work with the audit staff in the preparation of the financial statements and review and approve the financial statements and related disclosures.
The County staff works with the audit firm in the preparation and subsequently reviews and approves all statements and disclosures before issuance. The County will accept this condition and concentrate on the review and approval process.
2019-001
Due to a small staff size, the County does not have complete segregation of duties. Inadequate segregation of duties may make the County susceptible to management override of controls, misappropriation of assets and/or the subsequent concealment of the acts and/or inaccurate financial reporting. Criteria: The ideal internal control system would not allow one person to perform a transaction from beginning to end. An employee should not be in a position to commit and conceal fraud or errors. Effective segregation of duties is achieved when the following functions are separated: authorization, recording, and custodial. Effect: An error in financial reporting may not be detected in a timely manner or the misappropriation of assets could be concealed. Recommendation: We recommend that the Council and management continue to use supervisory reviews such as monitoring financial statements and budget reports, and segregate duties where cost beneficial to do so. Response: Council and Administration will continue to 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 ▴#2020-002 Inadequate Segregation of Duties - (initially reported April 17, 2008) Condition: Due to a small staff size, the County does not have complete segregation of duties. Inadequate segregation of duties may make the County susceptible to management override of controls, misappropriation of assets and/or the subsequent concealment of the acts and/or inaccurate financial reporting. Criteria: The ideal internal control system would not allow one person to perform a transaction from beginning to end. An employee should not be in a position to commit and conceal fraud or errors. Effective segregation of duties is achieved when the following functions are separated: authorization, recording, and custodial. Effect: An error in financial reporting may not be detected in a timely manner or the misappropriation of assets could be concealed. Recommendation: We recommend that the Council and management continue to use supervisory reviews such as monitoring financial statements and budget reports, and segregate duties where cost beneficial to do so. Response: Council and Administration will continue to use supervisory reviews such as monitoring financial statements and budget reports, and segregate duties where cost beneficial to do so.
The County has instituted several checks by supervisors to lessen the impact of a small staff and the inherent duplication of duties. We have instituted safeguards, but as long as Marion County is a small agency this lack of segregation of duties will always exist.
2019-002
FAC accepted this audit on March 21, 2019 — management decision was due September 21, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2016-001
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2016-002
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2016-004
FAC accepted this audit on July 19, 2017 — management decision was due January 19, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2015-001
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2015-002
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2015-004
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.
Browse other Single Audit organizations in South Carolina →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Add it to a monitored group and get alerted when a new audit, finding, repeat finding, or management-decision deadline shows up — instead of checking back.
Checking several at once? Portfolio view →
© 2026 Single Audit Intelligence. All data is public domain.
