EIN: 611542650
UEI: MQ8AYFMNBGN8
Audited by: Mauldin and Jenkins
Oversight agency: 84 [Department of Education]
View federal awards & risk assessment →
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 5, 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 July 5, 2026 (58 days ago).
What is a management decision? →FAC accepted this audit on December 10, 2024 — management decision was due June 10, 2025.
FAC accepted this audit on January 9, 2024 — management decision was due July 9, 2024.
FAC accepted this audit on November 29, 2022 — management decision was due May 29, 2023.
FAC accepted this audit on March 29, 2022 — management decision was due September 29, 2022.
FAC accepted this audit on June 13, 2021 — management decision was due December 13, 2021.
FINDING 2020-001 (Internal Control and Compliance ? Material Weakness) ? Material Audit Adjustments - Criteria o Sound internal control over financial reporting requires that there be in place adequate controls over the selection and application of accounting principles that are in conformity with U. S. Generally Accepted Accounting Principles and there is an effective internal control environment and oversight of the District?s financial reporting. - Condition/Effect o The District?s unadjusted financial statements reported material misstatements in certain financial statement accounts for the period under audit. These misstatements were not prevented or detected by the District?s internal control over financial reporting and were not corrected by the District prior to the financial statements being presented for audit. There is more than a remote likelihood that these errors would not have been detected or corrected by the District?s internal controls prior to issuance of the District?s financial statements. Without the proposed audit adjustments, the District?s financial statements would have been materially misstated for the year ended June 30, 2020. - Cause o Due to turnover in critical positions within the District?s finance department, there were issues with locating the District?s records and reconciling accounts. Account balances were not reconciled throughout the year and resulted in material misstatements within the unadjusted financial statements. - Recommendation o We recommend that the District evaluate the tasks and duties of each position within the finance department for opportunities to redistribute key day-to-day functions between all individuals in order to ensure that all accounts are reconciled in a timely manner. Additionally, management must establish certain monitoring mechanisms to assure that critical financial internal control tasks are performed. - Views of Responsible Officials and Planned Corrective Actions o The District agrees with the finding and will adhere to the corrective action plan.
Show full finding ▾Hide full finding ▴FINDING 2020-001 (Internal Control and Compliance ? Material Weakness) ? Material Audit Adjustments - Criteria o Sound internal control over financial reporting requires that there be in place adequate controls over the selection and application of accounting principles that are in conformity with U. S. Generally Accepted Accounting Principles and there is an effective internal control environment and oversight of the District?s financial reporting. - Condition/Effect o The District?s unadjusted financial statements reported material misstatements in certain financial statement accounts for the period under audit. These misstatements were not prevented or detected by the District?s internal control over financial reporting and were not corrected by the District prior to the financial statements being presented for audit. There is more than a remote likelihood that these errors would not have been detected or corrected by the District?s internal controls prior to issuance of the District?s financial statements. Without the proposed audit adjustments, the District?s financial statements would have been materially misstated for the year ended June 30, 2020. - Cause o Due to turnover in critical positions within the District?s finance department, there were issues with locating the District?s records and reconciling accounts. Account balances were not reconciled throughout the year and resulted in material misstatements within the unadjusted financial statements. - Recommendation o We recommend that the District evaluate the tasks and duties of each position within the finance department for opportunities to redistribute key day-to-day functions between all individuals in order to ensure that all accounts are reconciled in a timely manner. Additionally, management must establish certain monitoring mechanisms to assure that critical financial internal control tasks are performed. - Views of Responsible Officials and Planned Corrective Actions o The District agrees with the finding and will adhere to the corrective action plan.
FINDING 2020-001 (Internal Control and Compliance ? Material Weakness) ? Material Audit Adjustments Responsible Individual: Nick Michael, Finance Director and Michael Thom, Chief Financial Officer Corrective Actions: New finance department staff was hired in January 2020, February 2020, and May 2020. During the audit field work the new financial services staff and audit staff discovered numerous accounting coding errors during the first half of Fiscal Year 2020 (July 2019 through January 2020). Unfortunately, numerous adjustments were necessary to adjust the accounting system as a result of coding errors. New financial services staff is now in place with many years of experience with South Carolina school district and SC Department of Education disbursements and internal control processes. The new staff have revised internal control procedures and financial services procedures to South Carolina school district best practices. In addition, one additional staff member has been hired in January 2021 to work exclusively on the Accounts Payable function and coding process. The addition of new staff will allow for separation of duties and a review process. This will significantly reduce the likelihood of errors in posting transactions and reduce the amount of material adjustments needed during audit field work. Time Frame: January 1, 2021
FINDING 2020-005 (Internal Control and Compliance ? Significant Deficiency) - Allowable Costs Title I Grants to Local Educational Agencies ? CFDA 84.010 (Major Program) Federal Agency: US Department of Education Pass-Through Agency: South Carolina Department of Education Grant No.?s: H63010100120 - Criteria o Section 200.430 of 2 CFR Part 200 states standards for documentation for personnel expenses for the support of federal salaries and wages. - Condition/Effect o The District did not fully comply with the South Carolina Department of Education?s (?SCDE?) requirements for support for federal salaries and wages for this program. Where employees work on multiple activities or cost objectives, a distribution of their salaries or wages will be supported by personnel activity reports (PAR). This is required when employees work on more than one Federal award, a Federal award and a non-Federal award, an indirect cost and a direct cost activity, two or more indirect activities which are allocated using different allocation bases, or an unallowable activity and a direct or indirect cost activity. The PARS are required to meet the following standards: they must reflect an after the fact distribution of the actual activity of each employee, they must account for the total activity for which employee is compensated, they must be prepared at least monthly and coincide with one or more pay periods, and they must be signed by the employee. - Cause o The District?s internal controls over salaries and wages charged to federal programs were not operating effectively to ensure that the documentation for federal salaries and wages were timely prepared and completed in accordance with the requirements. - Questioned Costs o Not Determined- Identification of a Repeat Findings o Repeat finding from previous audit, 2019-003 - Recommendation o The District should implement procedures to ensure all documents to support the salaries and wages charged to federal programs are prepared in a timely manner and meet the SCDE requirements. - Views of Responsible Officials and Planned Corrective Actions o The District agrees with the finding and will adhere to the corrective action plan.
Show full finding ▾Hide full finding ▴FINDING 2020-005 (Internal Control and Compliance ? Significant Deficiency) - Allowable Costs Title I Grants to Local Educational Agencies ? CFDA 84.010 (Major Program) Federal Agency: US Department of Education Pass-Through Agency: South Carolina Department of Education Grant No.?s: H63010100120 - Criteria o Section 200.430 of 2 CFR Part 200 states standards for documentation for personnel expenses for the support of federal salaries and wages. - Condition/Effect o The District did not fully comply with the South Carolina Department of Education?s (?SCDE?) requirements for support for federal salaries and wages for this program. Where employees work on multiple activities or cost objectives, a distribution of their salaries or wages will be supported by personnel activity reports (PAR). This is required when employees work on more than one Federal award, a Federal award and a non-Federal award, an indirect cost and a direct cost activity, two or more indirect activities which are allocated using different allocation bases, or an unallowable activity and a direct or indirect cost activity. The PARS are required to meet the following standards: they must reflect an after the fact distribution of the actual activity of each employee, they must account for the total activity for which employee is compensated, they must be prepared at least monthly and coincide with one or more pay periods, and they must be signed by the employee. - Cause o The District?s internal controls over salaries and wages charged to federal programs were not operating effectively to ensure that the documentation for federal salaries and wages were timely prepared and completed in accordance with the requirements. - Questioned Costs o Not Determined- Identification of a Repeat Findings o Repeat finding from previous audit, 2019-003 - Recommendation o The District should implement procedures to ensure all documents to support the salaries and wages charged to federal programs are prepared in a timely manner and meet the SCDE requirements. - Views of Responsible Officials and Planned Corrective Actions o The District agrees with the finding and will adhere to the corrective action plan.
FINDING 2020-005 (Internal Control and Compliance ? Significant Deficiency) ? Allowable Cost Title I Grants to Local Educational Agencies ? CFDA 84.010 (Major Program) Responsible Individual: Nick Michael, Finance Director and Michael Thom, Chief Financial Officer, Emily Paul, Deputy Superintendent Corrective Actions: The district continues to make significant improvement in comparison to previous years. Just 2 of the 25 documents tested was out of compliance. In both these instances, employees were coded to grants that should not have been. While this is actually a coding problem, it shows up as a PARs issue because the employee was charged to the grant but does not have proper documentation. The time and effort procedures put in place previously have resolved all time and effort documentation issues for employees properly charged to grants. Due to this coding error, the Deputy Superintendent and Chief Financial Officer will review all District Level expenditures to be charged to grants on a monthly basis to ensure they are coded properly and are allowable. To ensure school level purchases are coded correctly, the District has implemented a new section on the cover sheet to include South Carolina uniform account codes of fund, function and object. These are reviewed by finance staff at the school and District to ensure proper coding before claims are entered. Time Frame: July 1, 2020
2019-003
FINDING 2020-006 (Internal Control and Compliance ? Significant Deficiency) ? Cash Management and Reporting Individuals with Disabilities Act (IDEA) Cluster- CFDA 84.027 and 84.173 (Major Program) Title I Grants to Local Educational Agencies ? CFDA 84.010 (Major Program) Federal Agency: US Department of Education Pass-Through Agency: South Carolina Department of Education Grant No.?s: H63010100120, H63010100119, H63010100118, H6301000920, H6301000820, H63010100819 - Criteria o Expenditures of federal awards are required to be claimed in the South Carolina Department of Education?s (?SCDE?) Grants Accounting Processing System (?GAPS?) based on the approved budgeted functions and objects for those expenditures. Supporting documentation for federal expenditures for the District and each Charter School is required to support the amounts claimed in GAPS by the District for these grants. - Condition/Effect o The District did not fully comply with the SCDE requirements to claim federal expenditures within the approved budgeted function and/or objects for these grants. The District was unable to provide supporting documentation for federal expenditures claimed and was unable to reconcile portions of the supporting documentation to the actual function and/or objects claimed in GAPS. - Cause o The District?s internal controls over federal expenditures were not operating effectively to ensure that claims were reconciled to supporting documentation and claimed within the appropriate functions and/or objects within the SCDE reporting requirements for these federal programs. - Questioned Costs o Not Determined - Identification of a Repeat Findings o Repeat finding from previous audit, 2019-004 - Recommendation o The District should implement procedures to ensure all supporting documents to support the federal expenditures are reconciled prior to claims being submitted in GAPS. - Views of Responsible Officials and Planned Corrective Actions o The District agrees with the finding and will adhere to the corrective action plan.
Show full finding ▾Hide full finding ▴FINDING 2020-006 (Internal Control and Compliance ? Significant Deficiency) ? Cash Management and Reporting Individuals with Disabilities Act (IDEA) Cluster- CFDA 84.027 and 84.173 (Major Program) Title I Grants to Local Educational Agencies ? CFDA 84.010 (Major Program) Federal Agency: US Department of Education Pass-Through Agency: South Carolina Department of Education Grant No.?s: H63010100120, H63010100119, H63010100118, H6301000920, H6301000820, H63010100819 - Criteria o Expenditures of federal awards are required to be claimed in the South Carolina Department of Education?s (?SCDE?) Grants Accounting Processing System (?GAPS?) based on the approved budgeted functions and objects for those expenditures. Supporting documentation for federal expenditures for the District and each Charter School is required to support the amounts claimed in GAPS by the District for these grants. - Condition/Effect o The District did not fully comply with the SCDE requirements to claim federal expenditures within the approved budgeted function and/or objects for these grants. The District was unable to provide supporting documentation for federal expenditures claimed and was unable to reconcile portions of the supporting documentation to the actual function and/or objects claimed in GAPS. - Cause o The District?s internal controls over federal expenditures were not operating effectively to ensure that claims were reconciled to supporting documentation and claimed within the appropriate functions and/or objects within the SCDE reporting requirements for these federal programs. - Questioned Costs o Not Determined - Identification of a Repeat Findings o Repeat finding from previous audit, 2019-004 - Recommendation o The District should implement procedures to ensure all supporting documents to support the federal expenditures are reconciled prior to claims being submitted in GAPS. - Views of Responsible Officials and Planned Corrective Actions o The District agrees with the finding and will adhere to the corrective action plan.
FINDING 2020-006 (Internal Control and Compliance ? Significant Deficiency) ? Cash Management and Reporting Individuals with Disabilities Act (IDEA) Cluster- CFDA 84.027 and 84.173 (Major Program) Title I Grants to Local Educational Agencies ? CFDA 84.010 (Major Program) Responsible Individual: Nick Michael, Finance Director and Michael Thom, Chief Financial Officer, Emily Paul, Deputy Superintendent Corrective Actions: The district hired new finance department staff in January 2020, February 2020, and May 2020. All three highly qualified individuals have significant experience in South Carolina Department of Education financial standards and requirements as well as South Carolina school district finance best practices. The district has implemented new procedures to require the Grants Accountant to reconcile the claims being made in GAPs with the approved activities function/object codes in the grant application before finalizing the claims in GAPs to ensure the Grants Accountant is claiming from the correct function/object codes in GAPs. The newly hired staff allows for proper segregation of duties. The newly hired financial staff reviewed the reconciliation process and is ensuring that controls are in place. Time Frame: July 1, 2020
2019-004
FAC accepted this audit on January 30, 2020 — management decision was due July 30, 2020.
FINDING 2019-003 (Internal Control ? Significant Deficiency) - Allowable Costs Individuals with Disabilities Act (IDEA) Cluster- CFDA 84.027 and 84.173 (Major Program) Title I Grants to Local Educational Agencies ? CFDA 84.010 (Major Program) Federal Agency: US Department of Education Pass-Through Agency: South Carolina Department of Education Grant No.?s: H63010100119, H63010100118, H6301000919, H6301000918, H6301000917, H63010100819, H63010100818 - Criteria o Section 200.430 of 2 CFR Part 200 states standards for documentation for personnel expenses for the support of federal salaries and wages. - Condition/Effect o The District did not fully comply with the South Carolina Department of Education?s (?SCDE?) requirements for support for federal salaries and wages for this program. Where employees are expected to work solely on a single Federal award or cost objective, charges for their salaries and wages will be supported by periodic certifications. These certifications are to be prepared at least semi-annually and will be signed by the employee or the supervisory official having first-hand knowledge of the work performed by the employee. Where employees work on multiple activities or cost objectives, a distribution of their salaries or wages will be supported by personnel activity reports. The District had reasonable supporting documentation for the payroll charged to these grants, but the charter schools within the District did not timely complete the certifications as required by the SCDE. - Cause o The District?s internal controls over salaries and wages charged to federal programs were not operating effectively to ensure that the documentation for federal salaries and wages by the Charter Schools were timely prepared in accordance with the requirements. - Questioned Costs o Not Determined - Identification of a Repeat Findings o Repeat finding from previous audit, 2018-002 - Recommendation o The District should implement procedures to ensure all documents to support the salaries and wages charged to federal programs are prepared by the Charter Schools in a timely manner and meet the SCDE requirements.
Show full finding ▾Hide full finding ▴FINDING 2019-003 (Internal Control ? Significant Deficiency) - Allowable Costs Individuals with Disabilities Act (IDEA) Cluster- CFDA 84.027 and 84.173 (Major Program) Title I Grants to Local Educational Agencies ? CFDA 84.010 (Major Program) Federal Agency: US Department of Education Pass-Through Agency: South Carolina Department of Education Grant No.?s: H63010100119, H63010100118, H6301000919, H6301000918, H6301000917, H63010100819, H63010100818 - Criteria o Section 200.430 of 2 CFR Part 200 states standards for documentation for personnel expenses for the support of federal salaries and wages. - Condition/Effect o The District did not fully comply with the South Carolina Department of Education?s (?SCDE?) requirements for support for federal salaries and wages for this program. Where employees are expected to work solely on a single Federal award or cost objective, charges for their salaries and wages will be supported by periodic certifications. These certifications are to be prepared at least semi-annually and will be signed by the employee or the supervisory official having first-hand knowledge of the work performed by the employee. Where employees work on multiple activities or cost objectives, a distribution of their salaries or wages will be supported by personnel activity reports. The District had reasonable supporting documentation for the payroll charged to these grants, but the charter schools within the District did not timely complete the certifications as required by the SCDE. - Cause o The District?s internal controls over salaries and wages charged to federal programs were not operating effectively to ensure that the documentation for federal salaries and wages by the Charter Schools were timely prepared in accordance with the requirements. - Questioned Costs o Not Determined - Identification of a Repeat Findings o Repeat finding from previous audit, 2018-002 - Recommendation o The District should implement procedures to ensure all documents to support the salaries and wages charged to federal programs are prepared by the Charter Schools in a timely manner and meet the SCDE requirements.
FINDING 2019-003 (Internal Control and Compliance ? Significant Deficiency) - Allowable Costs Individuals with Disabilities Act (IDEA) Cluster- CFDA 84.027 and 84.173 (Major Program) Title I Grants to Local Educational Agencies ? CFDA 84.010 (Major Program)-Salaries and Wages Responsible Individual: Emily Paul, Chief Program Officer Corrective Actions: The district continues to make significant improvement in comparison to previous years, and has reduced this finding from a material weakness to a significant deficiency. While just 7 of the 40 documents tested were out of compliance, the district was able to produce all documentation requested, and all 7 errors were at the school level. The district acknowledges schools? confusion related to when to use a PARs versus when to use a semi annual certificate, and has created technical assistance webinars and resources on the specific criteria for each, starting in January 2019 and again in January 2020. The district has also introduced a new coversheet in which schools are required to document if employees are a `PARs employee? or a `semi-annual employee?, which is verified by comparing approved activities in the grant application. Time Frame: July 1, 2020
2018-002
FINDING 2019-004 (Internal Control and Compliance ? Material Weakness) ? Reporting Individuals with Disabilities Act (IDEA) Cluster- CFDA 84.027 and 84.173 (Major Program) Title I Grants to Local Educational Agencies ? CFDA 84.010 (Major Program) Federal Agency: US Department of Education Pass-Through Agency: South Carolina Department of Education Grant No.?s: H63010100119, H63010100118, H6301000919, H6301000918, H6301000917, H63010100819, H63010100818 - Criteria o Expenditures of federal awards are required to be claimed in the South Carolina Department of Education?s (?SCDE?) Grants Accounting Processing System (?GAPS?) based on the approved budgeted functions and objects for those expenditures. Supporting documentation for federal expenditures for the District and each Charter School is required to support the amounts claimed in GAPS by the District for these grants. - Condition/Effect o The District did not fully comply with the SCDE requirements to claim federal expenditures within the approved budgeted function and/or objects for these grants. The District had supporting documentation for the total expenditures claimed and the total claims did not exceed the overall approved budgeted functions and/or objects for these grants. The District was unable to reconcile portions of the supporting documentation to the actual function and/or objects claimed in GAPS. - Cause o The District?s internal controls over federal expenditures were not operating effectively to ensure that claims were reconciled to supporting documentation and claimed within the appropriate functions and/or objects within the SCDE reporting requirements for these federal programs. - Questioned Costs o Not Determined - Recommendation o The District should implement procedures to ensure all supporting documents to support the federal expenditures are reconciled prior to claims being submitted in GAPS.
Show full finding ▾Hide full finding ▴FINDING 2019-004 (Internal Control and Compliance ? Material Weakness) ? Reporting Individuals with Disabilities Act (IDEA) Cluster- CFDA 84.027 and 84.173 (Major Program) Title I Grants to Local Educational Agencies ? CFDA 84.010 (Major Program) Federal Agency: US Department of Education Pass-Through Agency: South Carolina Department of Education Grant No.?s: H63010100119, H63010100118, H6301000919, H6301000918, H6301000917, H63010100819, H63010100818 - Criteria o Expenditures of federal awards are required to be claimed in the South Carolina Department of Education?s (?SCDE?) Grants Accounting Processing System (?GAPS?) based on the approved budgeted functions and objects for those expenditures. Supporting documentation for federal expenditures for the District and each Charter School is required to support the amounts claimed in GAPS by the District for these grants. - Condition/Effect o The District did not fully comply with the SCDE requirements to claim federal expenditures within the approved budgeted function and/or objects for these grants. The District had supporting documentation for the total expenditures claimed and the total claims did not exceed the overall approved budgeted functions and/or objects for these grants. The District was unable to reconcile portions of the supporting documentation to the actual function and/or objects claimed in GAPS. - Cause o The District?s internal controls over federal expenditures were not operating effectively to ensure that claims were reconciled to supporting documentation and claimed within the appropriate functions and/or objects within the SCDE reporting requirements for these federal programs. - Questioned Costs o Not Determined - Recommendation o The District should implement procedures to ensure all supporting documents to support the federal expenditures are reconciled prior to claims being submitted in GAPS.
FINDING 2019-004 (Internal Control and Compliance ? Material Weakness) ? Reporting Individuals with Disabilities Act (IDEA) Cluster- CFDA 84.027 and 84.173 (Major Program)Title I Grants to Local Educational Agencies ? CFDA 84.010 (Major Program) Responsible Individual: Nick Michael, Director of Finance Corrective Actions: The district has hired new finance staff, including two highly qualified individuals with significant experience in South Carolina Department of Education financial standards and requirements. The district has also required the Grants Accountant to reconcile the claims being made in GAPs with the approved activities function/object codes in the grant application before finalizing the claims in GAPs to ensure the Grants Accountant is claiming from the correct function/object codes in GAPs. The newly hired financial staff has reviewed the reconciliation process and is ensuring that controls are in place. Time Frame: July 1, 2020
FAC accepted this audit on December 2, 2018 — management decision was due June 2, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2017-004
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
FAC accepted this audit on December 28, 2017 — management decision was due June 28, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
FAC accepted this audit on December 1, 2016 — management decision was due June 1, 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.
Browse other Single Audit organizations in South Carolina →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
