Jackie Branch, right, was sworn in as the new chairman of the Marlboro County Board of Education on Monday evening by Judge Mia Weaver as his wife Kelly, center, held the Bible.
Charles Graham to fill the District 3 seat
Jackie Branch was sworn in as the new chairman of the Marlboro County Board of Education on Monday evening.
Branch, who represented District 3, took the place of Larry McNeil. Branch resigned from his seat and became chairman effective Dec. 31, 2021.
McNeil had to resign when he was appointed interim Sheriff of Marlboro County.
After reviewing District 3 letters of interest and resumes, board members voted 5-2 to have Charles Graham fill the District 3 seat.
Board members Danny Driggers and David Flowers voted no.
Board members voted unanimously to elect Rev. James Smith as vice chairman and Katherine Manville as board secretary.
In other business, Adrienne Berg of Mauldin and Jenkins presented by Zoom the FY 2021 audit.
The district was cited three findings but an unmodified opinion was issued. Berg said it was the highest opinion an entity can receive.
The first finding was for financial closeout and reporting. Internal controls were not sufficient to detect certain misstatements in the district’s year-end balances that were submitted for audit. It was recommended the district carefully review the required year-end adjustments necessary to properly closeout the fiscal year and to report all transactions in the proper period and in accordance with GAAP.
The second finding was cash management policy-ESSER program.
The Uniform Guidance and the terms and conditions of the district’s grant agreements for ESSER require written cash management procedures that cover the administration of the federal award program.
The auditors noted the district had a policy but it was lacking certain required elements. The policy did not address the timing and frequency of requests for cash reimbursement.
It was recommended the district review the Uniform Guidance and the terms and conditions of its federal awards to ensure that all required elements are addressed and include its policies and procedures for grants.
The final finding was equipment and real property management guidelines-ESSER program.
The Uniform Guidance and the terms and conditions of the district’s grant agreements for ESSER require that the district perform certain procedures related to equipment and real property acquired with federal funds. A physical inventory of the property must be taken, and the results reconciled with the property records, at least once every two years and include specific details.
District officials have a list of capital assets but are not aware of when the last physical inventory was completed.
It was recommended the district review the Uniform Guidance and the terms and conditions of its federal awards to ensure that all required elements are addressed and include its equipment and real property documentation.
Also in other business, board members learned the district had expended, as of Dec. 31, 2021, $13,007,547.30 of a $38,560,818 budget, or 34 percent of the budget. The entire Jan. 10 meeting for the Marlboro County Board of Education can be found on the district’s Facebook page.